ITAT, Chennai: Subscription Money Received in Advance by DTH Operators is Taxable - 12.05.2022

Income Tax Appellate Tribunal, Chennai has declared that subscription money received by direct-to-home (DTH) providers in advance is not taxable. The court held that the subscription money is taxable only when it is accrued to them, that is, when the DTH operators deliver services to the customers.

Tags : Income Tax Appellate Tribunal direct-to-home subscription money

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