Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue.
TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue.
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TaxTMI 
TaxTMI 
