Withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India
Computation of capital gains is embedded in concept of valuation and merely for this reason question of capital gain arising in application cannot be held to be barred by clause (ii) of proviso to section 245R(2).
Computation of capital gains is embedded in concept of valuation and merely for this reason question of capital gain arising in application cannot be held to be barred by clause (ii) of proviso to section 245R(2).
Sum paid to Non Resident is subject to TDS as assessee failed to establish that Non Resident rendered services outside India
Govt cuts interest rate on Small Savings Scheme – PPF, NSC, Kisan Vikas Patra, Sukanya Samriddhi Accounts
Delhi HC Quashes Notice U/S 148: Rubber-stamp reason given mechanically does not amount to “reasons for the proposed supersession”.
Absence of earning any interest income on capital from the firm is no bar to claim the interest paid on borrowings for the purpose of contributing capital to the firm
No TDS U/s 194H by Pharma co. providing travel, accommodation and other facilities to persons associated with it.