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Income Tax - Highlights / Catch Notes

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Deduction U/s 10B - export turnover - payment made to the ...


Payments to Canvassing Agents Not Deductible u/s 10B Export Turnover; Not Considered Professional Services.

April 5, 2013

Case Laws     Income Tax     HC

Deduction U/s 10B - export turnover - payment made to the canvassing agent is not for any professional or technical service, no deduction is called for in terms of Explanation 2(iii) of Section 10B(9A) - HC

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