Diversion of Revenue at Source - Reducing the business income ...
Understanding Revenue Diversion: Calculating vs. Apportioning AOP Member Profit in Tax Assessments.
November 26, 2016
Case Laws Income Tax AT
Diversion of Revenue at Source - Reducing the business income being the share of profit of one of the members of AOP of the assessee - the computation of profit and determination of taxable income is one aspect which is different from apportionment of profit / income between the AOP members - AT
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