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No Jurisdiction for notice under section 226(3) on an escrow agent who did not hold any amount on account of the assessee
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Corporate Tax
No Jurisdiction for notice under section 226(3) on an escrow agent who did not hold any amount on account of the assessee
Posted on
on
September 23, 2013
Tenet Tax Daily September 23 2013
By
tenettax-team
Corporate Tax
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Subscription fee for a research product of a foreign company amounted to royalty
Reasons recorder for reassessment should have a nexus with reassessment order passed