https://www.taxtmi.com/highlights?id=41451 TDS u/s 192 - reimbursement of salary to the Member of Joint Venture (AOP) - the provisions of sec. 40(ba) shall not apply to the payment given to M/s ITDCL, since the said payments have not been received by it on its own account contemplated in sec. 67A r.w.s. 40(ba) of the Act and hence the same shall not acquire the character of “share income from AOP” in its hands. en-us Sat, 15 Sep 2018 10:34:24 +0530 Sat, 15 Sep 2018 10:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41451 TDS u/s 192 - reimbursement of salary to the Member of Joint Venture (AOP) - the provisions of sec. 40(ba) shall not apply to the payment given to M/s ITDCL, since the said payments have not been received by it on its own account contemplated in sec. 67A r.w.s. 40(ba) of the Act and hence the same shall not acquire the character of “share income from AOP” in its hands. Highlights Income Tax Sat, 15 Sep 2018 10:34:24 +0530 https://www.taxtmi.com/highlights?id=41451