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Sec. 36(1)(iii) disallowance was valid if Co. didn’t have sufficient funds to give advances to its sister concern
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Corporate Tax
Sec. 36(1)(iii) disallowance was valid if Co. didn’t have sufficient funds to give advances to its sister concern
Posted on
on
December 7, 2017
Tenet Tax Daily December 06 2017
By
tenettax-team
Corporate Tax
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Interconnect usage charges paid by ‘BSNL’ to foreign telecom operators were neither FTS nor Royalty
No TDS if sum paid to foreign co. was reimbursement of expenses with no income element: Mumbai ITAT
