Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Page of 4800
Press 'Enter' after typing page number.
161 to 180 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee, fee for enrolment, license fee, registration fee - assessee in default u/s 201/201(1A) - ITAT observed that the assessee failed to provide a basis for lump sum payments made to overseas institutions. Emphasized the importance of analyzing the basis of invoices raised by overseas institutions. Matter was remanded back to the Assessing Officer to understand the basis of lump sum fees and discounts offered to the assessee.
TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee, fee for enrolment, license fee, registration fee - assessee in default u/s 201/201(1A) - ITAT observed that the assessee failed to provide a basis for lump sum payments made to overseas institutions. Emphasized the importance of analyzing the basis of invoices raised by overseas institutions. Matter was remanded back to the Assessing Officer to understand the basis of lump sum fees and discounts offered to the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
