Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Payments to non-residents for travel-agent and hotel-booking commissions did not attract TDS on the facts found, because the assessee had furnished Form 15CB for each transaction, deducted and deposited tax wherever applicable, and filed the TDS returns. The HC accepted the Tribunal's finding that the commission payments to banks, credit card companies, travel agents and related service providers were not sums liable for deduction under section 195 in those circumstances. Since the assessee had complied with the TDS requirements and there was no adverse reporting in Form 3CD on non-deduction, it could not be treated as an assessee in default under section 201, and the deletion of section 201(1) and 201(1A) action was upheld.
Payments to non-residents for travel-agent and hotel-booking commissions did not attract TDS on the facts found, because the assessee had furnished Form 15CB for each transaction, deducted and deposited tax wherever applicable, and filed the TDS returns. The HC accepted the Tribunal's finding that the commission payments to banks, credit card companies, travel agents and related service providers were not sums liable for deduction under section 195 in those circumstances. Since the assessee had complied with the TDS requirements and there was no adverse reporting in Form 3CD on non-deduction, it could not be treated as an assessee in default under section 201, and the deletion of section 201(1) and 201(1A) action was upheld.
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