supreme court on circular

TDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act in view of the SC ruling in Ahmedabad Urban Development Authority

3 years ago

TDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act…

Circulars are binding upon departmental authorities only if they advance a proposition within the framework of the statutory provision: Supreme Court

3 years ago

Circulars are binding upon departmental authorities only if they advance a proposition within the framework of the statutory provision: Supreme…

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