Sec. 194J – Sum paid to contract teachers cannot be treated as ‘fee for professional services’, TDS u/s 194J does not apply.
Dist. Intermediate Educational Office v. ITO – [2023] 150 taxmann.com 439 (Hyd. – Trib.).
Govt. notifies Sovereign Gold Bond Scheme 2023-24.
Notification No. G.S.R. 438(E), dated 14-6-2023.
CBDT notifies JCIT(A) / Addl. CIT(A) to facilitate conduct of e-appeal proceedings.
Notification No. S.O. 2624(E), dated 14-6-2023.
Section 40A(2) – AO cannot invoke this section without demonstrating how he formed opinion that expenses were excessive and unreasonable.
Technip Energies Italy SPA v. DCIT – [2023] 150 taxmann.com 525 (Delhi-Trib.).
ITR not filed in time as CA was discharging family obligations is ‘genuine hardship’; delay of 36 days to be condoned.
ADCC Infocom (P.) Ltd. v. PCCIT – [2023] 150 taxmann.com 529 (Bombay).
One additional member to be nominated to decide advance rulings in case of difference of opinion.
Notification No. S.O. 2569 (E), dated 12-6-2023.