Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in India on such income, there is not TDS liability u/s 195
TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in India on such income, there is not TDS liability u/s 195
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