The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) in the case of R.V.V. K. Peringanam v. Income-tax Officer held that where no consideration was paid by the assessee to participate in the gift coupons and the matter pertained to AY 2000-2001, the case was not covered u/s 194B of the IT Act. […]
The post No TDS u/s 194B on Prize won in Gift Coupons: ITAT appeared first on Taxscan | Simplifying Tax Laws.
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