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...
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The deductee-paid-tax exception applies to non-deduction of tax on External Development Charges where the payee has filed its return, included the relevant receipt in income, and paid the tax due. Verification of these statutory conditions is required before imposing liability for tax default and consequential interest. Liability for non-deduction and interest does not arise if the prescribed conditions are satisfied. The assessment was set aside and remanded for verification of the payee's compliance with those conditions.
The deductee-paid-tax exception applies to non-deduction of tax on External Development Charges where the payee has filed its return, included the relevant receipt in income, and paid the tax due. Verification of these statutory conditions is required before imposing liability for tax default and consequential interest. Liability for non-deduction and interest does not arise if the prescribed conditions are satisfied. The assessment was set aside and remanded for verification of the payee's compliance with those conditions.
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