Substance over Form-TDS

CA Nikita , Last updated: 23 July 2007  
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Mere nomenclature used in the lease agreement, such as security deposit or advance deposit, will not be conclusive of the nature of the payment. The reality of the transaction will have to be looked into.Tax law seeks to safeguard the interests of the Revenue by providing for tax deduction at source

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CA Nikita
(Chartered Accountant)
Category Income Tax   Report

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