Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
TDS on demurrage reimbursed by the assessee to the foreign buyer to compensate the foreign buyer for paying demurrage to the ship owner - Income cannot be deemed to accrue or arise in India in hands of foreign buyer - not taxable in India and not liable to tax deduction at source - AT
TDS on demurrage reimbursed by the assessee to the foreign buyer to compensate the foreign buyer for paying demurrage to the ship owner - Income cannot be deemed to accrue or arise in India in hands of foreign buyer - not taxable in India and not liable to tax deduction at source - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
