The case addresses whether discrepancies between ITR/Form 26AS and ST-3 returns can justify a Service Tax demand. The ...
Form 121 has replaced Form 15G and Form 15H, which must be submitted to avoid TDS. A single form removes confusion about ...
ITAT held that late filing of Form 67 is only a procedural lapse and not a ground to deny FTC. The matter was remanded for verification and grant of eligible ...