Scope of Section 44BB - Reference to full bench - amount ...

Case Laws Income Tax

April 20, 2019

Scope of Section 44BB - Reference to full bench - amount reimbursed to the assessee (service provider) by the ONGC (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in clauses (a) and (b) of sub-section(2) of Section 44BB for computing tax liability

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Scope of Section 44BB - Reference to full bench - amount ...

Case Laws Income Tax

April 20, 2019

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