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Support and service fees not taxable as FTS as it didn’t satisfy make available clause

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  • Support and service fees not taxable as FTS as it didn’t satisfy make available clause
Posted onon July 23, 2018

Tenet Tax Daily July 19 2018

By tenettax-team
Corporate Tax, International Tax

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Registration deemed to be granted if CIT failed to dispose off sec. 12AA application within 6 months: ITAT
Reassessment on basis of info. from investigation wing that assessee received accommodation entries was justified

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