Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).
Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).
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