Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
TDS Liablity - fees for technical services - payment of rArchitectural services and Interior designing and Architectural services - Since, we have held that the payments made to Singapore parties are not in the ‘nature of royalties or fees for technical services’, no purpose would be served by referring to Article 12 of India-Singapore DTAA - AT
TDS Liablity - fees for technical services - payment of rArchitectural services and Interior designing and Architectural services - Since, we have held that the payments made to Singapore parties are not in the ‘nature of royalties or fees for technical services’, no purpose would be served by referring to Article 12 of India-Singapore DTAA - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
