TDS on payments to non-residents applicable at rates prescribed under DTAAs, not 20 per cent. Section 206AA not override provisions…
Commissioner Appeals cannot not enhance assessment unless the assessee had a reasonable opportunity of showing cause against such enhancement -…
Compensation received from builder under settlement for failure to give possession of flat within stipulated time held not capital receipts…
Mistake in mentioning some digits of Truck number on E-way bill – High Court directs release of goods and vehicle…
Stamp Authorities to pay interest on the excess stamp duty amount wrongfully taken by the when the excess amount was…
Reopening u/s 148 where properties sold illegally and assessee did not received any sale consideration-High Court declines to interfere in…
Reopening by issue of notice u/s 148 on the basis of AIR information after sending query letter to assessee was…
Reopening notice after 4 year when escaped income less than 1 lakh is time barred and not tenable in the…
False declaration of trucks by transporter-assessee cannot be held guilty for non deduction of TDS u/s 194C as his liability…
Compensation received on termination of export contract eligible for deduction u/s 10A being in the course of export business –…