Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
TDS u/s 194J - Payment of Minimum Guarantee Royalty (MGR) - consideration for the sale distribution or exhibition of cinematographic films - the payments made by the assessee do not fall under the term "Royalty" and do not attract the provisions of TDS
TDS u/s 194J - Payment of Minimum Guarantee Royalty (MGR) - consideration for the sale distribution or exhibition of cinematographic films - the payments made by the assessee do not fall under the term "Royalty" and do not attract the provisions of TDS
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