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Direct Tax
Justice Bivas Pattanayak
HC: Upholds Third Member’s view that ‘payment’ in Sec.40A(3) limited to cash /…
FA 2022 amendment to Sec.14A for disallowance of expenditure in absence of exempt…
ITAT: FA 2022 amendment to Sec.14A for disallowance of expenditure in absence of…
Taxsutra Alert - HC: Non-obstante provision of Sec.153A allows assessment…
‘Consideration’ wider than 'receipt of money'; Holds conversion…
HC: Non-obstante provision of Sec.153A allows assessment of total income, not limited…
ITAT: ‘Consideration’ wider than 'receipt of money'; Holds…
Taxsutra News Digest : Japan’s FY21 tax-income hits record amid recovery; Influencer tax to hurt creators
Taxsutra Expert Column: Secondment of Employees & Tax Controversy - A Perpetual Battle!
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