CBDT Circular U/s 268A of the Income-tax Act, 1961 for filing of appeals by the Department before ITAT, HC & SLP/Appeals before SC
TDS exemption is available U/S 194C in case of a declaration, even when the transporter is not the owner : ITAT Jodhpur
Reopening Notice Issued U/s 148 Merits To Be Quashed If Barred By Limitation Period Prescribed U/s 149: Jharkhand High Court
Physical presence in India is essential to constitute service PE, virtually providing services do not constitute a service PE: ITAT
Section 263 proceeding based on mere audit objections without independent assessment is invalid: ITAT Jaipur