TDS Credit - assessee during the year was an advance and the ...
Advance Payment Not Income: Assessee Justified in Not Declaring Advance as Income Before Project Completion. Credit Upheld.
January 20, 2016
Case Laws Income Tax AT
TDS Credit - assessee during the year was an advance and the actual remuneration was to be quantified at the completion of the project. The assessee therefore was justified in not offering the said amount as income for the year - credit not denied - AT
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