Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of the Act in any case do not apply, the assessee having not claimed any deduction for any expenses on account of payment - AT
Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of the Act in any case do not apply, the assessee having not claimed any deduction for any expenses on account of payment - AT
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