A show cause notice was issued proposing to demand service tax of over Rs.8 crores under “works contract” service based on comparison between TDS data (26AS) and ST-3 returns filed by the appellant.

Partnership firms face a new reality as they are now required to calculate TDS on payments to partners exceeding ₹20,000. This could lead to tax complications and cash flow issues for many small ...

ITAT Delhi held that re-assessment notice issued under section 148 of the Income Tax Act and sent to unrelated e-mail address is regarded as never served to assessee and hence re-assessment order ...