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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

TDS u/s 194H - payment to retailers by the Mobile operators ...


Tax Implications for Mobile Operators: Section 194H TDS on Payments to Retailers via Distributors Explained.

May 30, 2018

Case Laws     Income Tax     AT

TDS u/s 194H - payment to retailers by the Mobile operators through the distributor/dealers/retailers - contra entries passed in the books of accounts - AO cannot made addition by looking one side of the transaction and overlooking the other side of no actual receipt by the assessee

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