Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of transport other than railway are specifically covered by the expression "work" as defined in the explanation III to section 194C of the Act .... - AT
Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of transport other than railway are specifically covered by the expression "work" as defined in the explanation III to section 194C of the Act .... - AT
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