Diversion of income by an overriding title - the payment made to ...
Payments to Ex-Partners or Spouses of Deceased Partners Not Taxable Due to Income Diversion by Overriding Title.
May 5, 2018
Case Laws Income Tax AT
Diversion of income by an overriding title - the payment made to ex-partners or to the spouses of the deceased partners was not application of money - it was a case of diversion of income by an overriding title - No tax liability - AT
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