Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Requirement to furnish Permanent Account Number - TDS @20% - section 206AA of the Act cannot be invoked by the AO to insist on the tax deduction @ 20%, having regard to the overriding nature of the provisions of section 90(2) because the provisions of the DTAAs was more beneficial - AT
Requirement to furnish Permanent Account Number - TDS @20% - section 206AA of the Act cannot be invoked by the AO to insist on the tax deduction @ 20%, having regard to the overriding nature of the provisions of section 90(2) because the provisions of the DTAAs was more beneficial - AT
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