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Services received by ONGC from Dutch Co. not FTS in absence of transmitting of any technical knowledge
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International Tax
Services received by ONGC from Dutch Co. not FTS in absence of transmitting of any technical knowledge
Posted on
on
March 28, 2019
Tenet Tax Daily March 28 2019
By
tenettax-team
International Tax
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HC justified in denial of sec. 54B relief by ITAT relying on spot inquiry report of income-tax inspector
AO couldn’t invoke addition under sec. 41(1) if advance written off was reflected as ‘Fixed Assets’: ITAT
