Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Disallowance of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s business, but for the business of assessee’s parent company. - AO was right in disallowing offshore payment made to WIPRO. - Decided against assessee - AT
Disallowance of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s business, but for the business of assessee’s parent company. - AO was right in disallowing offshore payment made to WIPRO. - Decided against assessee - AT
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