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Deemed commencement of business if assessee started integeral activities constituting its business

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Posted onon October 12, 2013

Tenet Tax Daily October 12 2013

By tenettax-team
Corporate Tax

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Delay in furnishing of TP report condoned as assessee had belief that transaction was not covered under TP
Training expenses of pilots as per requirement of DGCA Rules would not fall under term ‘service make available’ as mentioned in para 4(b) of article 12 of India-USA DTAA

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