PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Disallowance u/s 40(a)(i) - TDS u/s 195 OR 194A - interest paid to its Banker for import of certain goods from a supplier in USA - Section 194A shall not apply in case, such income is credited or paid to any banking company - For invoking Section 40(a)(i) the burden squarely lies on the AO to establish in the first instance that the relevant TDS provisions were applicable - no TDS liability u/s 195
Disallowance u/s 40(a)(i) - TDS u/s 195 OR 194A - interest paid to its Banker for import of certain goods from a supplier in USA - Section 194A shall not apply in case, such income is credited or paid to any banking company - For invoking Section 40(a)(i) the burden squarely lies on the AO to establish in the first instance that the relevant TDS provisions were applicable - no TDS liability u/s 195
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