Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax deductions on the transfer of virtual digital assets, for the financial year 2022-23. This extension applies to deductions made from 01 July 2022 to 28 February 2023, due to the unavailability of the form, with waivers for certain fees and interest up to 30 May 2023.
Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax deductions on the transfer of virtual digital assets, for the financial year 2022-23. This extension applies to deductions made from 01 July 2022 to 28 February 2023, due to the unavailability of the form, with waivers for certain fees and interest up to 30 May 2023.
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