12 August 2024


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No TDS If Advance Received towards Professional Fee is Returned: ITAT - 14.06.2018

Hyderabad bench of Income Tax Appellate Tribunal (ITAT) has held that the advance received by assessee towards his professional fee, when it is returned, is not covered by any of the provisions of Chapter XVIIB requiring TDS.

Tags : ITAT TDS

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