Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Rate of deduction of tax in the case of a non-resident who does not have a PAN - DTAA between India and Netherlands - It is not in dispute that assessee has not deducted this TDS from the payment but has deposited from their own account and has absorbed it as cost. It is also not in dispute that since payee, ELFC, being a foreign company having no PAN, the assessee reported the transaction without PAN in the quarterly TDS statements. - , the rate of taxation would be as dictated by the provisions of the treaty - no substantial question of law arises. - HC
Rate of deduction of tax in the case of a non-resident who does not have a PAN - DTAA between India and Netherlands - It is not in dispute that assessee has not deducted this TDS from the payment but has deposited from their own account and has absorbed it as cost. It is also not in dispute that since payee, ELFC, being a foreign company having no PAN, the assessee reported the transaction without PAN in the quarterly TDS statements. - , the rate of taxation would be as dictated by the provisions of the treaty - no substantial question of law arises. - HC
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