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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Income accrues or arises or is deemed to accrue or arise - Mere ...

Income Tax

April 27, 2017

Income accrues or arises or is deemed to accrue or arise - Mere construction of the track by Jaypee at its expense will be of no consequence. Its ownership or organising other events by Jaypee is also immaterial - Buddh International Circuit is a fixed place where the commercial/economic activity of conducting F-1 Championship was carried out - TDS was required to be deducted u/s 195 on the profit portion - SC

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