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 194C - ascertaining the nature of payment - these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things and therefore the assessee has to bring material to substantiate what he claims.
TDS u/s 194C - ascertaining the nature of payment - these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things and therefore the assessee has to bring material to substantiate what he claims.
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