At source amount of deduction of tax has a purpose to release it to the account of deductee immediately upon…
......Read MoreIn the context of disallowance scheme u/s 40(a) (ia) the Tribunal in (2022] 97 ITR (Trib) 714 (ITAT[Chen]) held that once…
......Read MoreThe Delhi High Court ruling in (2022) 443ITR441 emphasised the importance of rule 28AA and denounced action of the AO…
......Read MoreThe Gujarat High Court in [2022] 19 ITR-OL 438 (Guj) came to the rescue of the taxpayer when the revenue…
......Read MoreThe High Court in (2022] 19 ITR-OL 128 (Bom) held that requirement to deduct tax on interest is only qua…
......Read MoreThe Hyderabad bench of ITAT in [2022] 26 ITR (Trib)-OL 88 held that section 40(a)(ia) is applicable only in those…
......Read MoreIn the context of payment to retainer/consultants employed by the hospital to work from7.30 a.m. to 5.30 p.m. every day…
......Read MoreBombay High Court in 428ITR398 held that unless the amount paid has any income element in it there shall arise…
......Read MoreThe Jodhpur Bench of the ITAT in 109TAX284 (mag.) discharged the assessee from levy of penalty u/s 221 for failure…
......Read MoreIn the context of doctors who visit medical institutes/nursing homes as specialists on specified dates and also on emergency basis…
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