The reassessment notice issued within four years was wrongly quashed by applying amended law. The Tribunal restored the matter, emphasizing correct application of applicable ...
Only TDS Component Taxable When Assessee Acts as Facilitator; Section 57 Disallowance Partly Deleted
The tribunal held that claiming TDS credit creates presumption of income in the assessee’s hands. The key takeaway is that TDS benefit must be explained or it becomes ...
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