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Accepting fresh evidence by CIT(A) without providing reasonable opportunity to AO not acceptable: ITAT
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Corporate Tax
Accepting fresh evidence by CIT(A) without providing reasonable opportunity to AO not acceptable: ITAT
Posted on
on
October 31, 2019
Tenet Tax Daily October 15 2019
By
tenettax-team
Corporate Tax
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If recipient cannot perform such services on its own, sum received for providing technical services not taxable as FTS
If salary is considered as part of operating cost, Forex cost mark-up was required while making salary payment to expat employee