Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Levy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that deductees/parties have reflected the receipts in their income - absence of liability for tax will not dilute the default and levy of interest u/s. 201(1A) is mandatory - interest shall be calculated from the date on which tax was first deductible by the deductor to the date of filling of return by the recipient deductee
Levy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that deductees/parties have reflected the receipts in their income - absence of liability for tax will not dilute the default and levy of interest u/s. 201(1A) is mandatory - interest shall be calculated from the date on which tax was first deductible by the deductor to the date of filling of return by the recipient deductee
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
