Whether TDS is payable if the agent is transferring the amount after retaining its commission amount?
AO to pass consequential order to give effect to order passed by designated authority under ‘Vivad se Vishwas’: CBDT
CBDT listed down categories of cases which shall be considered as ‘potential cases’ for issue of notice under section 148 for the Assessment Year 2013-14 to Assessment Year 2017-18
Prosecution proceeding where the entire liability has been paid & there is no loss to the public exchequer, even after eleven years would only be an abuse of the process of the Court: Patna HC
A land couldn’t be treated as agricultural land merely because it categorised as agricultural land in revenue records
Power of arrest under section 69 read with Section 132 can be invoked before completion of adjudication of process
Capital gains Exemption if amount not deposited in capital Gain Deposit Scheme but amount utilised for construction of a residential property within a period of 3 years
Documents/records which were not relied upon in the show-cause notice, were required to be returned under proper receipt to the person from whom those are seized.
