Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Levy of fees u/s 234E for default in TDS return - AO is not empowered to charge fees under section 234E of the Act by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 and consequently allow the ground of appeal raised by the assessee - AT
Levy of fees u/s 234E for default in TDS return - AO is not empowered to charge fees under section 234E of the Act by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 and consequently allow the ground of appeal raised by the assessee - AT
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