Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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
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