No denial of sec. 194Q TDS credit as ‘Kachha Arhatia’ had no domain over goods sold to principal buyers
Non disposal of application for trust registration within 6 months cannot be construed as deemed registration:
Will Sec 79 be applicable in case there is a change in 51% voting power but no change in beneficial ownership?
Brought forward depreciation loss can be set off only against business income and cannot be set off against income from any other source
Banks Can Claim Tax Deductions For Broken Period Interest On HTM Securities If Held As Trading Assets: Supreme Court
Service of the notice u/s 143(2) on the Assessee is a sine qua non or condition precedent for the validity of the Assessment Proceeding
Revenue shared with franchise doesn’t attract TDS liability U/S 194I if no actual services were rendered: Delhi ITAT
