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HC justified in denial of sec. 54B relief by ITAT relying on spot inquiry report of income-tax inspector

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  • HC justified in denial of sec. 54B relief by ITAT relying on spot inquiry report of income-tax inspector
Posted onon March 28, 2019

Tenet Tax Daily March 27 2019

By tenettax-team
Corporate Tax

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Interest on refund allowed from year of tax deduction and not from year of filing of return if PCM method is followed
Services received by ONGC from Dutch Co. not FTS in absence of transmitting of any technical knowledge

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