Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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