TDS - NCL has not carried out any work for assessee and since ...

Payment to NCL is a reimbursement, not taxable u/s 194C; section 263 revision found invalid.

May 13, 2016

Case Laws Income Tax AT

TDS - NCL has not carried out any work for assessee and since the payment is towards reimbursement of actual expenditure and hence the same cannot be presumed to be covered u/s 194C - Revision u/s 263 is not valid - AT

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TDS - NCL has not carried out any work for assessee and since ...

Payment to NCL is a reimbursement, not taxable u/s 194C; section 263 revision found invalid.

May 13, 2016

Case Laws Income Tax AT

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