TDS liability - the provisions were made at the year end is ...

Income Tax

April 5, 2016

TDS liability - the provisions were made at the year end is reversed in the beginning of the next accounting year - it cannot be said that income had accrued in the hands of the payee. - there was no liability in the hands of the assessee company to deduct TDS - AT

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TDS liability - the provisions were made at the year end is ...

Income Tax

April 5, 2016

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