It is hereby notified for general information that the mode of payment of tuition fees for students getting admitted / registered

It is hereby notified for general information that the mode of payment of tuition fees for students getting admitted / registered
ITAT in case of Soma Rani Ghosh vs. Deputy Commissioner of Income Tax, Kolkata held that Section 194C (6) and
The addition based on statement alone that too based on mistaken facts and retracted cannot be sustained. – ITAT Delhi
The CBDT Circular No. 723 dated 19.09.1995 clearly lays down that in case of payments made to foreign shipping companies, provisions
Unless AO possesses some evidences, demonstrating the fact that full value of the consideration disclosed by the assessee was incorrect,
If Settlement amount is excess than the amount claimed earlier or short settlement of claims of income from clients is