Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
TDS u/s 195 - expenses in foreign currency - Advertisement and business promotion expenses - do not fall in the nature of technical, managerial or consultancy services - unless an amount (income) can be said to have accrued or arisen in India or deemed to have accrued or arisen in India, the provisions of section 195 is not applicable - no disallowance u/s 40(a)(i)
TDS u/s 195 - expenses in foreign currency - Advertisement and business promotion expenses - do not fall in the nature of technical, managerial or consultancy services - unless an amount (income) can be said to have accrued or arisen in India or deemed to have accrued or arisen in India, the provisions of section 195 is not applicable - no disallowance u/s 40(a)(i)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
