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Statement furnished during appellate proceedings to justify diff. in Form 26AS & ITR can be admitted by CIT(A)
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Corporate Tax
Statement furnished during appellate proceedings to justify diff. in Form 26AS & ITR can be admitted by CIT(A)
Posted on
on
April 20, 2018
Tenet Tax Daily April 20 2018
By
tenettax-team
Corporate Tax
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Payment made to foreign co. for outright purchase of copyrights & technical know-how couldn’t be taxed as royalty
No reassessment after 4 year merely on ground of non-deduction of TDS if all material facts were disclosed
