Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Penalty u/s 272A(2)(c) - interest payment exceeding ₹ 10,000 - non deduction of TDS u/s 194A - Other than filing appeals and not representing the same, nor giving explanation in respect of the grounds raised only delay tactics are being adopted. No reasonable cause has also been shown. - such contumacious conduct on the part of the assessee is liable to be dealt with harshly - AT
Penalty u/s 272A(2)(c) - interest payment exceeding ₹ 10,000 - non deduction of TDS u/s 194A - Other than filing appeals and not representing the same, nor giving explanation in respect of the grounds raised only delay tactics are being adopted. No reasonable cause has also been shown. - such contumacious conduct on the part of the assessee is liable to be dealt with harshly - AT
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