Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in view of the amendment vide Finance Act 2014 to Section 40(a)(ia) - Accordingly, the disallowance made by the A.O in respect of defaulting payment of TDS is restricted to 30%. - AT
TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in view of the amendment vide Finance Act 2014 to Section 40(a)(ia) - Accordingly, the disallowance made by the A.O in respect of defaulting payment of TDS is restricted to 30%. - AT
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