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Capital gains to be taxed in year of execution of sale deed and not in year of registration of sale deed
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Corporate Tax
Capital gains to be taxed in year of execution of sale deed and not in year of registration of sale deed
Posted on
on
May 29, 2017
Tenet Tax Daily May 20 2017
By
tenettax-team
Corporate Tax
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Where assessee made payment to non-resident for rendering logistic services, since said services did not involve any technical skill, expertice or transfer of technical knowledge, payment in question would not fall within ambit of fee for technical services under section 9(1)(vii)
Assessee wasn’t entitled to compounding of offence if notice was issued for same offence in earlier year: HC
