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 - flight handling charges - being the beneficial provision second proviso to sect. 40(a)(ia) r.w. first proviso to sect. 201(1) inserted w.e.f. 1.4.2013 having retrospective effect and assessee has filed certificate in Form No. 26A of the CA of Air India certifying that amount paid to Air India by the assessee has been credited in its books of accounts - neither disallownace is called for nor any need to remand for verification
TDS u/s 194C - flight handling charges - being the beneficial provision second proviso to sect. 40(a)(ia) r.w. first proviso to sect. 201(1) inserted w.e.f. 1.4.2013 having retrospective effect and assessee has filed certificate in Form No. 26A of the CA of Air India certifying that amount paid to Air India by the assessee has been credited in its books of accounts - neither disallownace is called for nor any need to remand for verification
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TaxTMI 
TaxTMI 
