Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Failure to verify tax deduction at source compliance on remuneration and hire expenses incurred for motion-picture production can render an assessment erroneous and prejudicial to Revenue interests. The claimed expenditure required examination of the extent of TDS deduction and deposit, while an assertion that substantial expenditure represented reimbursements required supporting records and evidence. In the absence of such verification, revisional intervention and a fresh assessment were warranted. The TDS-related expense issue was to be reconsidered after giving the assessee an opportunity of hearing.
Failure to verify tax deduction at source compliance on remuneration and hire expenses incurred for motion-picture production can render an assessment erroneous and prejudicial to Revenue interests. The claimed expenditure required examination of the extent of TDS deduction and deposit, while an assertion that substantial expenditure represented reimbursements required supporting records and evidence. In the absence of such verification, revisional intervention and a fresh assessment were warranted. The TDS-related expense issue was to be reconsidered after giving the assessee an opportunity of hearing.
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TaxTMI 
TaxTMI 
