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 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS on minimum guarantee expense - The Tribunal analyzed the business model of the assessee and concluded that no work was carried out, thus section 194C of the Act did not apply. The ITAT directed the Assessing Officer to delete the disallowed expenses.
TDS u/s 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS on minimum guarantee expense - The Tribunal analyzed the business model of the assessee and concluded that no work was carried out, thus section 194C of the Act did not apply. The ITAT directed the Assessing Officer to delete the disallowed expenses.
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TaxTMI 
TaxTMI 
