Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Deduction of TDS on the amount paid and payable to the workmen - Though it is referred as Voluntary Retirement Scheme, one has to see the object and intent behind it. When once a factual finding is given that it is a special package, a different view is not possible. We may note that the case on hand involves a chequered history with respect to the running of Industry qua rights of the workmen. - Therefore, this is not a case of voluntary retirement by the workmen, but, on the other hand, brought forth by contingency - No TDS liability - HC
Deduction of TDS on the amount paid and payable to the workmen - Though it is referred as Voluntary Retirement Scheme, one has to see the object and intent behind it. When once a factual finding is given that it is a special package, a different view is not possible. We may note that the case on hand involves a chequered history with respect to the running of Industry qua rights of the workmen. - Therefore, this is not a case of voluntary retirement by the workmen, but, on the other hand, brought forth by contingency - No TDS liability - HC
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