Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is covered in none of these clauses. Therefore, the assessee could not be obligated to deduct TDS on the same - AT
TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is covered in none of these clauses. Therefore, the assessee could not be obligated to deduct TDS on the same - AT
Note: It is a system-generated summary and is for quick reference only.