Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Nature of receipt under the head ‘fees for technical services’ (FTS)/Royalty - India-UK DTAA - The job of the assessee ends upon the production of the program content and the broadcasting is carried out by some other entity to which license was given by the BCCI. - the question of transfer of all or any right does not arise in the facts and circumstances of the instant case - No royalty income - AT
Nature of receipt under the head ‘fees for technical services’ (FTS)/Royalty - India-UK DTAA - The job of the assessee ends upon the production of the program content and the broadcasting is carried out by some other entity to which license was given by the BCCI. - the question of transfer of all or any right does not arise in the facts and circumstances of the instant case - No royalty income - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
