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Income Tax - Highlights / Catch Notes

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Adjustment u/s 92CA(3) - providing catering services to ...


Section 92CA(3) Adjustment: Catering Services to Airlines Treated as Single Transaction for Tax Purposes.

April 18, 2012

Case Laws     Income Tax     AT

Adjustment u/s 92CA(3) - providing catering services to different airlines - the food supplied is a basket containing individual items rather than supply of the items individually. Therefore the entire transaction has to be viewed as a single transaction - AT

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