Applicability of TDS U/s 195 on financial services rendered by non-resident in connection with GDR issued outside India – Is it a fees for technical services?
All Advances given for purely temporary financial accommodation for business purposes does not attract the deeming fiction of deemed Dividend u/s 2(22)(e)
Fair Market Value of property determined without giving access to the DVO’s report to Assessee and without considering the Assessee’s objections is not fair