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...
Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But, nevertheless, the details as furnished before lower authorities are sufficient to make a reasonable conclusion that the assessee was not liable for TDS on these payments. - No penalty - AT
Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But, nevertheless, the details as furnished before lower authorities are sufficient to make a reasonable conclusion that the assessee was not liable for TDS on these payments. - No penalty - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
