‘Not Everything Said In a Judgment Constitutes a Precedent’- Supreme Court Explains Distinction Between Obiter Dicta & Ratio Decidendi
Cooperative Banks are also registered Cooperative Societies and Sec 80P deduction is available: ITAT Ahmedabad
TDS under section 194-IA of the Income Tax Act is only applicable when the consideration for the transfer of immovable property exceeds Rs. 50 lakhs per buyer.
RCM is not applicable on reimbursement of expenses paid on behalf of the company at actuals which are incurred by employee/staff being a whole-time director of the company
Assessee entitled to claim Input Tax Credit for the period from cancellation of registration till restoration
Validity of addition under section 153 C Of Income Tax in the absence of incriminating material being found during the search in respect of such other person in an unabated assessment
Whether secretarial auditor has to verify list of related parties disclosed in financial statements or he can simply rely on the list verified by the statutory auditors?
Now, CA, CS and CMA under PMLA net if they Enter into financial transactions on behalf of the clients