TDS u/s 194J - awarding right to supply water to consumers in ...
No TDS liability for assessee u/s 194J in Haldia water supply rights case; only license fee recognized as income.
January 12, 2018
Case Laws Income Tax AT
TDS u/s 194J - awarding right to supply water to consumers in Haldia - scheme of sharing of amount deposited in the revenue collection account, the assessee is taking and accounting only license fee as income in its books of account - No TDS liability - AT
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