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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Revenue or Capital expenditure - Hire charges paid for hiring ...


Court to Decide if Computer Hire Charges Are Revenue or Capital Expenditure; TDS Certificate Excluded as Evidence.

February 14, 2017

Case Laws     Income Tax     AT

Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted u/s 194J - TDS certificate cannot be treated as additional evidence - AT

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