Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Page of 4801
Press 'Enter' after typing page number.
941 to 960 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
