Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the assessee was not in default due to non-filing of Form 26A when the payee had already included the interest in their income and paid taxes.
Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the assessee was not in default due to non-filing of Form 26A when the payee had already included the interest in their income and paid taxes.
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