TDS u/s 192 - reimbursement of salary to the Member of Joint ...

TDS u/s 192: Salary Reimbursements to Joint Venture Member Not Considered Share Income per Section 40(ba) & 67A.

September 15, 2018

Case Laws Income Tax AT

TDS u/s 192 - reimbursement of salary to the Member of Joint Venture (AOP) - the provisions of sec. 40(ba) shall not apply to the payment given to M/s ITDCL, since the said payments have not been received by it on its own account contemplated in sec. 67A r.w.s. 40(ba) of the Act and hence the same shall not acquire the character of “share income from AOP” in its hands.

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TDS u/s 192 - reimbursement of salary to the Member of Joint ...

TDS u/s 192: Salary Reimbursements to Joint Venture Member Not Considered Share Income per Section 40(ba) & 67A.

September 15, 2018

Case Laws Income Tax AT

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