Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the beginning of the financial year and then he is not required to check the PAN of non-specified person during that financial year. - Asking the deductee/collectee to file evidence of furnishing of their return defeat the purpose of this taxpayer friendly measure. - CBDT
Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the beginning of the financial year and then he is not required to check the PAN of non-specified person during that financial year. - Asking the deductee/collectee to file evidence of furnishing of their return defeat the purpose of this taxpayer friendly measure. - CBDT
Note: It is a system-generated summary and is for quick reference only.