Taxation in the hands of the member of the AOP - amount paid by ...

BCCI Payment to Appellant Already Taxed; Double Taxation on State Association Not Permissible.

September 17, 2019

Case Laws     Income Tax     AT

Taxation in the hands of the member of the AOP - amount paid by the BCCI to the appellant which has already been taxed at the hands of BCCI, cannot be now taxed in the hands of the member of the AOP i.e. the appellant State Association as it will amount to double taxation of the same amount. - AT

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