Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was liable for deduction of tax at source u/s 194C and not u/s 194J
TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was liable for deduction of tax at source u/s 194C and not u/s 194J
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
