Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Rate of TDS - payments made to non-resident entities not having PAN - assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA because the provisions of the DTAAs was more beneficial - section 206AA does not override the provisions of section 90(2)
Rate of TDS - payments made to non-resident entities not having PAN - assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA because the provisions of the DTAAs was more beneficial - section 206AA does not override the provisions of section 90(2)
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