Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Applicability of TDS provisions in respect of the advances held as deemed dividends by the AO u/s 2(22)(e) - Section 194 does not require TDS when payment is made to a non-shareholder - AT
Applicability of TDS provisions in respect of the advances held as deemed dividends by the AO u/s 2(22)(e) - Section 194 does not require TDS when payment is made to a non-shareholder - AT
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