Taxing an association of persons A practical approach
Material type: Mixed materialsPublication details: 2013Description: 86-91Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library | 61/12 | Available | P14900 |
Infrastructure developments being the talk of the day and tenders have been floated by various governement authorities requesting the bidder to be consortium or joint venture; it is inevitable for the construction sector to form an AOP for the purpose of executing the contracts. Presently, the assessment of AOP is purely a direct tax subject. Now, it has become a talk of the day with the introduction of joint liability concepts in service tax vide notification dated 30/10/2012
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