Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
TDS on wheeling and transmission charges - use of transmission lines or other infrastructure i.e. plant, machinery and equipment - The focus of the revenue is only the requirement of deduction of tax whether under Section 194I or Section 194J - This approach is erroneous - HC
TDS on wheeling and transmission charges - use of transmission lines or other infrastructure i.e. plant, machinery and equipment - The focus of the revenue is only the requirement of deduction of tax whether under Section 194I or Section 194J - This approach is erroneous - HC
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