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    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
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    July 31, 2026   Case Laws Indian Laws
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    July 30, 2026   Notifications DGFT
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    July 30, 2026   Case Laws GST
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      Income Tax

      TDS u/s 194A - non deduction of tds on such interest expenses -...

      Appellant Not Required to Deduct Tax on Interest u/s 194A; Gross Receipts Below Section 44AB Limits.

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      Income TaxSeptember 8, 2020Case LawsAT
      TDS u/s 194A - non deduction of tds on such interest expenses - once the exempted income is excluded from the total income, then the gross receipts from business carried on by it shall not exceed the monetary limits specified u/s 44AB during the financial year - As a consequence, the appellant would not be liable to deduct tax u/s 194A - AT
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