Invoking of the provisions of section 194H and 40(a)(ia) to disallow salary expenditure incurred by assesse by treating it as commission paid for selling goods on the basis of presumption is not justifiable.
Whether supply of spare parts / accessories and repair service where principal supply is repair service is taxable at 18% or not as a composite supply ?
Fresh claim can be made in return filed under section 153 A , which was not claimed in original return
Judgment with a Difference : Disallowance @ 30% of expenditure u/s Sec. 40(a)(ia) towards TDS default is retrospective in Nature
Beneficial Judgment : Assessee eligible to claim sec. 54F exemption if new house is purchased up to due date of filing of belated ITR.
Landmark Ruling : No GST registration required for commission agent supplying exempted agricultural produce at a commission
Validity of penalty for Non-compliance of notice issued under section 142(1)/143(2) if Notices sent to old address of assessee-company
Validity of Addition made pursuant to search operation on the same subject matter, which was examined during original assessment
No Tax deduction at source under section 195 towards Fees for technical services if No technical knowledge made available by the supplier of services
System driven E-Assessment scheme to make 360 degree change in the working of Income Tax Department (II)