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 - Payment chargeable to tax in India or not DTAA with USA - DRP held that the services provided by the non-residents were received and utilised by the assessee in connection with its business operations in India - AO directed to decide whether the payment made by the assessee to the aforesaid non-resident entities is taxable in India - AT
TDS u/s 195 - Payment chargeable to tax in India or not DTAA with USA - DRP held that the services provided by the non-residents were received and utilised by the assessee in connection with its business operations in India - AO directed to decide whether the payment made by the assessee to the aforesaid non-resident entities is taxable in India - AT
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