STUDY MATERIAL AND PRACTICE MANUAL
*Section 92A of the Income-tax Act, 1961 has been discussed in detail in the Study Material of Paper 7: Direct Tax Laws of CA Final Exam. Illustration : Sambhav Industries Ltd. (SIL) is an Indian Company. It has received taxable services from a UK based company-George Ltd. on 01.01.2013. George Ltd. raised on SIL an invoice of £ 45,000 on 27 ... ................
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