Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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The payment was admittedly made for copyright / literary work; hence it has to be considered as royalty. Hence, the assessee is liable for deducting tax u/s 194J - Failure to do so, the provisions of section 40(a)(ia) would come into operation - AT
The payment was admittedly made for copyright / literary work; hence it has to be considered as royalty. Hence, the assessee is liable for deducting tax u/s 194J - Failure to do so, the provisions of section 40(a)(ia) would come into operation - AT
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