Grossing up in absence of PAN should be at rates in force and not at 20%
As regards the grossing up u/s 195A of the Income-tax Act is concerned, we find that the provision reads as under: [In a case other than that referred to in… Read more »
As regards the grossing up u/s 195A of the Income-tax Act is concerned, we find that the provision reads as under: [In a case other than that referred to in… Read more »
On the facts of the present case, we have noted that there is no finding by any of the authorities below that services are rendered to non-members. There is a… Read more »