Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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TDS u/s 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease rent - The Tribunal, following the precedent set by the Delhi High Court and Supreme Court, set aside the matter and directed the Assessing Officer to decide afresh in accordance with the directions provided in the mentioned judgments.
TDS u/s 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease rent - The Tribunal, following the precedent set by the Delhi High Court and Supreme Court, set aside the matter and directed the Assessing Officer to decide afresh in accordance with the directions provided in the mentioned judgments.
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