Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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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