In accordance with Section 194-O, e-commerce operators are obligated to deduct 1% of the gross sales amount inclusive of convenience, packaging, and shipping fees imposed
DLF Homes Panchkula Pvt Ltd. v. JCIT – [2023] The assessee was an Indian-incorporated business that specialized in real estate development. The assessee and the
Punjab Vimal Alloys (P.) Ltd., Advance Rulings Authority, In re- [2023] The applicant was operating a furnace and acquiring ferrous alloys, scrap, natural gas, and
Even if the deductor erroneously reported the income in the following AY, the TDS benefit will be paid in the AY in which it is
The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P (MD). No. 25743 of 2022 &
