Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Deduction of tax at source on year-end provisions - It is not the case of the assessee that it has made an ad hoc provision. Thus it cannot be said that the payee is not identified - TDS liability confirmed
Deduction of tax at source on year-end provisions - It is not the case of the assessee that it has made an ad hoc provision. Thus it cannot be said that the payee is not identified - TDS liability confirmed
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