Case Study

Assessment Case Study

No GTI No MAT

August 25, 2025

Case Study Revision

Needless interference in assessment

August 25, 2025

Case Study TDS

shortfall or wrong TDS

August 25, 2025

Case Study NR/DTAA/MLI

DTAA advantage for Interest incomes

August 25, 2025

Case Study Exemptions

What after cancellation of exemption/registration

August 25, 2025

Case Study NR/DTAA/MLI

Export Commission to non resident director held chargeable at PE rate

August 25, 2025

Appeals Case Study

principle of res judicata to the advantage of taxpayer

August 25, 2025

Case Study TDS

rule 28AA is a bible to lower rate applications

August 25, 2025

Case Study Refund TDS

TDS mismatch could mean loss of interest

August 25, 2025

Assessment Case Study

Gross breach of natural justice

August 25, 2025

Assessment Case Study

Opportunity or adequate opportunity —- the unsolved question!!

August 25, 2025

Case Study Exemptions

New colour to provider of ‘education’ and its definition

August 25, 2025

Business Case Study

Interest on short term deposits to open LC to procure machinery

August 25, 2025

Business Case Study

machinery spares/tools vs enduring benefit test

August 25, 2025

Case Study Revision

Audit objection driving revision

August 25, 2025