Taxing an association of persons A practical approach

By:

SRIKANTH, S

Material type:

Mixed materialsPublication details: 2013Description: 86-91Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: 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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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
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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