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Sunday, May 7, 2017

Mobilization advances cannot be treated as Loans & Advances and not subject to TP

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ITAT Hyderabad has held in the case of DCIT Vs. M/s. Lanco Infratech Limited held that Mobilisation/ trade advance has been wrongly treated as trade receivable. It is not to be subjected to TP. It cannot be re-characterised as receivables. Moreover, advances given as part of contract work does not require any special addition, when […]

May 07, 2017 at 10:16AM

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