Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
TDS u/s. 194J - Interest include the service fee charge by the bank in respect of money borrowed - A plain look at the statutory provision makes it clear that assessee was not under obligation to deduct the TDS on account of loan processing charges paid to the bank. - AT
TDS u/s. 194J - Interest include the service fee charge by the bank in respect of money borrowed - A plain look at the statutory provision makes it clear that assessee was not under obligation to deduct the TDS on account of loan processing charges paid to the bank. - AT
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