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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Mere payment of commission through account payee cheque after ...


Assessees must prove business purpose for commission payments, even if paid by cheque and TDS deducted.

November 8, 2016

Case Laws     Income Tax     AT

Mere payment of commission through account payee cheque after deduction of TDS does not absolve the assessee from discharging its burden with regard to proving business purpose of the payments - AT

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