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ITAT rejects ‘bright line test’ for AMP expenditure; follows ratio of High Court in case of ‘Sony Ericsson’

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  • ITAT rejects ‘bright line test’ for AMP expenditure; follows ratio of High Court in case of ‘Sony Ericsson’
Posted onon August 3, 2015

Tenet Tax Daily July 31 2015

By tenettax-team
Corporate Tax, International Tax

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Sum paid by Hospital for administration of drug store would attract sec. 194C TDS and not sec. 194H TDS
Cement bags are taxable separately as it is established that sale of cement and bags are separate transaction

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