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 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides such services to the ultimate customers, accordingly, the assessee was obligated to have deducted TDS at the time of making of such payments - failure will certainly invite disallowance u/s 40(a)(ia)
TDS u/s 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides such services to the ultimate customers, accordingly, the assessee was obligated to have deducted TDS at the time of making of such payments - failure will certainly invite disallowance u/s 40(a)(ia)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
