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No deduction towards acquisition of satellite distribution rights if films weren’t exhibited on commercial basis
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International Tax
No deduction towards acquisition of satellite distribution rights if films weren’t exhibited on commercial basis
Posted on
on
January 9, 2019
Tenet Tax Daily January 08 2019
By
tenettax-team
International Tax
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No additions on basis of TDS claimed if corresponding income not taxable due to cash system of accounting
Conversion of CCPSs into equity shares couldn’t be considered as transfer within meaning of sec. 2(47): ITAT