Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the assessee - Sec. 194J is not applicable - AT
Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the assessee - Sec. 194J is not applicable - AT
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