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Delhi HC Rejects Plea Challenging Initiation Of Proceedings U/S 153C Of Income Tax Act Against...
The Delhi High Court dismissed writ petitions filed by Indian National Congress challenging the initiation of proceedings under Section 153C of the...
Income Tax Act| Existence Of Exclusive, Unique & Tailored Service Of Technical Character Essential...
The Delhi High Court has observed that in order for receipts to be characterized as fees for technical services (FTS), there must be an existence of...