Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J provides that "royalty" for the purpose of this section shall have the same meaning as given in section 9(1)(vi), hence the payer is liable to deduct tax at source u/s 194J - Failure to deduct TDS will entails disallowance u/s 40(a)(ia)
TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J provides that "royalty" for the purpose of this section shall have the same meaning as given in section 9(1)(vi), hence the payer is liable to deduct tax at source u/s 194J - Failure to deduct TDS will entails disallowance u/s 40(a)(ia)
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