FTS - TDS - It goes without saying that the nomenclature of a ...
Substance Over Form: Tax Treatment Hinges on True Nature of Transactions, Impacting FTS and TDS Compliance.
May 27, 2013
Case Laws Income Tax AT
FTS - TDS - It goes without saying that the nomenclature of a transaction does not change its true character. It is the real essence and character of a transaction which needs to be looked into. - AT
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