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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

TDS u/s 194H - non deduction of tds - genuineness of the ...


High Court Rules Payments for Land Consolidation Not Subject to TDS u/s 194H, Rejects AO's Brokerage Claim.

September 8, 2016

Case Laws     Income Tax     HC

TDS u/s 194H - non deduction of tds - genuineness of the transaction - a desperate attempt has been made by the AO to characterize the payments made by the Assessee to VEEPL as brokerage - expenses towards consolidation of land was not liable to deduction of tax at source u/s 194H - HC

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