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 - Liability to deduct tax on payments made on sub-contract work done - outsourcing a portion of on-site work to its subsidiary in China - Scope of amendment of Finance Act, 2010 in section 9 with retrospective effect - “person” mentioned in section 195 of the Income Tax Act cannot be expected to do the impossible - Order set aside - HC
TDS u/s 195 - Liability to deduct tax on payments made on sub-contract work done - outsourcing a portion of on-site work to its subsidiary in China - Scope of amendment of Finance Act, 2010 in section 9 with retrospective effect - “person” mentioned in section 195 of the Income Tax Act cannot be expected to do the impossible - Order set aside - HC
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