Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses - no bills and invoices were raised by the creditors and no liability of payment arose - the assessee is under no obligation to make payment and no TDS is deducted - Additions deleted.
Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses - no bills and invoices were raised by the creditors and no liability of payment arose - the assessee is under no obligation to make payment and no TDS is deducted - Additions deleted.
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