Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same cannot be considered as income - AT
Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same cannot be considered as income - AT
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