Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
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Assessee in default u/s 201 - TDS u/s 194LBC - Income in respect of investment in securitisation trust - the assessee was not able to file form 26A before the lower authorities, therefore, the same is being filed before the Tribunal in the form of additional evidences. - assessee is not ‘assessee in default’ and therefore, the entire payment and interest levied by AO is deleted. - AT
Assessee in default u/s 201 - TDS u/s 194LBC - Income in respect of investment in securitisation trust - the assessee was not able to file form 26A before the lower authorities, therefore, the same is being filed before the Tribunal in the form of additional evidences. - assessee is not ‘assessee in default’ and therefore, the entire payment and interest levied by AO is deleted. - AT
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