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Income Tax - Highlights / Catch Notes

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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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