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Income Tax - Highlights / Catch Notes

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Diversion of income at source - Joint venture agreement - 97% of ...

Income Tax

September 22, 2017

Diversion of income at source - Joint venture agreement - 97% of the receipt transfer to M/s TRG Industries (P) Ltd. - scope of the agreement - it is diversion by overriding title - not taxable in the hands of assessee - HC

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