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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Addition u/s 194C r.w.s 40(a)(ia) - When the assessee has been ...


Court Rules Assessee Not Liable for Tax u/s 194C for Facilitating Lignite and Coal Delivery.

April 14, 2017

Case Laws     Income Tax     AT

Addition u/s 194C r.w.s 40(a)(ia) - When the assessee has been alleging that he was only extending facility to his client for delivery of lignite and coal, he has not acted as an agent between client and truck owners - the assessee should not be burdened with tax liability - AT

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