Merely because tax at source has been deducted by the builder, ...
Mobilization Money Not Automatically Income: Tax Deduction by Builder Doesn't Classify as Assessee Income for the Year.
December 4, 2012
Case Laws Income Tax AT
Merely because tax at source has been deducted by the builder, the receipt of mobilization money cannot be deemed as income of the assessee for the year under consideration - AT
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