Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Cooperative society exempt from tax u/s 80P(2)(a)(iii), no obligation to pay advance tax. Order rejecting waiver of interest u/ss 234B and 234C for assessment years 1996-97, 1997-98, and 1998-99 quashed. Society entitled to claim waiver of interest for said period, as Supreme Court judgment relied upon was overruled. Assessee's appeal allowed.
Cooperative society exempt from tax u/s 80P(2)(a)(iii), no obligation to pay advance tax. Order rejecting waiver of interest u/ss 234B and 234C for assessment years 1996-97, 1997-98, and 1998-99 quashed. Society entitled to claim waiver of interest for said period, as Supreme Court judgment relied upon was overruled. Assessee's appeal allowed.
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TaxTMI 
TaxTMI 
of 4886 
