Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Non-deduction of TDS towards payment of rent to the partners of the firm - There is no provision under the Act to suggest that the relationship between the two assessable entities will determine the applicability of Section.194-I - disallowance u/s 40(a)(ia) confirmed - AT
Non-deduction of TDS towards payment of rent to the partners of the firm - There is no provision under the Act to suggest that the relationship between the two assessable entities will determine the applicability of Section.194-I - disallowance u/s 40(a)(ia) confirmed - AT
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