Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has rightly treated the assessee as assessee in default failure to deduct the TDS and remit to the Government account - demand raised u/s 201/201(1A) in this case sustained
Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has rightly treated the assessee as assessee in default failure to deduct the TDS and remit to the Government account - demand raised u/s 201/201(1A) in this case sustained
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