Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706 The Hon’ble AAR, West Bengal in 

Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706

Judgement

Roaming Charges Not Liable for TDS under section 194J Court held that the roaming charges paid by the assessee to the other telecom service 

Declaring income under wrong head is an inaccurate claim but not malafide intent If the assessee has declared his income under the wrong hea

No penalty for deduction of TDS at Lower Rate under wrong section IN THE INCOME TAX APPELLATE TRIBUNAL The Relevant Text of the Order as fol

Income Tax Audit &amp; ITR due date extension, Representation by AGFTC All Gujarat Federation of Tax Consultants has given representation on

How to book TCS u/s 206C(1H) in books, at the time of Receipt or Invoicing