Special Bench verdict in Sec 40(a)(ia) TDS case of Merilyn Shipping considered as bad law
CLR Editorial Note: The assessee had incurred an expenditure of about Rs. 31 lakhs on freight but had not deducted TDS as per section 194C of the IT Act. The Assessing Officer hence held that there was a failure to deduct TDS, hence the expenditure could not be allowed as per deduction under section 40(a)(ia).… Read More
Tags: Appeal, Calcutta High Court, CIT, Full Case Document, Income tax, Kolkata
CLR Snippets :: Transfer of Judge from Calcutta High Court to Rajasthan High Court
In exercise of the powers conferred by clause (1) of Article 222 of the Constitution of India, the President, after consultation with the Chief Justice of India, has transferred Shri Justice Kanwaljit Singh Ahluwalia, Judge of the Calcutta High Court to Rajasthan High Court. As per the Communique issued in this regard, the transferred Judge… Read More
Tags: Calcutta High Court, Company Secretary, Constitution of India, Corporate law, India, Rajasthan, Rajasthan High Court
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