Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
TDS u/s 194J - license fees paid to IRCTC - even an iota of rendering any service is missing, when there is no service, there is no question of applicability of sec. 194J - AT
TDS u/s 194J - license fees paid to IRCTC - even an iota of rendering any service is missing, when there is no service, there is no question of applicability of sec. 194J - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
