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Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
TDS u/s 194IA - payment for purchase of property - the assessee in the instant case has admittedly paid Rs. 40 lakhs which is below threshold limit provided to trigger the obligation provided in Section 194IA - Hence, Section 194IA has no application where a transferee in question has neither credited nor paid consideration for transfer of immovable proper ty in excess of threshold limit of Rs. 50 lakhs. - assessee not an assessee in default - AT
TDS u/s 194IA - payment for purchase of property - the assessee in the instant case has admittedly paid Rs. 40 lakhs which is below threshold limit provided to trigger the obligation provided in Section 194IA - Hence, Section 194IA has no application where a transferee in question has neither credited nor paid consideration for transfer of immovable proper ty in excess of threshold limit of Rs. 50 lakhs. - assessee not an assessee in default - AT
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