Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Page of 4881
Press 'Enter' after typing page number.
101 to 120 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Assessee maintained separate books of accounts and furnished audited financial statements for each eligible infrastructure project, fulfilling conditions for deduction u/s 80IA. CIT(A) rightly allowed deduction, following precedent. Unverified credit balances cannot be added as payments were made through cheques and reflected in books. Ad hoc disallowances of expenses and wages deleted by CIT(A) based on Tribunal decisions. TDS u/s 194H not deducted on petty commission payments below Rs. 5,000, rightly deleted by CIT(A). Assessee opted for Vivad se Vishwas Scheme, paid identified tax, eligible for refund. Cross-objection withdrawn with liberty to restore if dispute not settled under scheme. No interference warranted in CIT(A)'s well-reasoned order.
Assessee maintained separate books of accounts and furnished audited financial statements for each eligible infrastructure project, fulfilling conditions for deduction u/s 80IA. CIT(A) rightly allowed deduction, following precedent. Unverified credit balances cannot be added as payments were made through cheques and reflected in books. Ad hoc disallowances of expenses and wages deleted by CIT(A) based on Tribunal decisions. TDS u/s 194H not deducted on petty commission payments below Rs. 5,000, rightly deleted by CIT(A). Assessee opted for Vivad se Vishwas Scheme, paid identified tax, eligible for refund. Cross-objection withdrawn with liberty to restore if dispute not settled under scheme. No interference warranted in CIT(A)'s well-reasoned order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
