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No TDS liability as sum paid by developer for delayed allotment of plot of land couldn’t be treated as interest
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Corporate Tax
No TDS liability as sum paid by developer for delayed allotment of plot of land couldn’t be treated as interest
Posted on
on
October 12, 2018
Tenet Tax Daily October 05 2018
By
tenettax-team
Corporate Tax
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HC upheld additions as assessee failed to prove that sum deposited in bank was from unutilized cash withdrawal
No FTS if no technical knowledge was made available by AE to assessee