Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The ITAT held that corrected TDS statements filed before the later amendment could not be treated as time-barred, because no specific filing limit then applied, and the amendment in the Finance (No. 2) Act, 2024 could not operate retrospectively. It also held that an appeal lay against the rectification order itself, so dismissal by the first appellate authority on limitation was unsustainable. On merits, the Tribunal held that fee under section 234E could not be levied through processing under section 200A for periods before 01.06.2015, because the enabling machinery came into force only from that date; the fee was deleted.
The ITAT held that corrected TDS statements filed before the later amendment could not be treated as time-barred, because no specific filing limit then applied, and the amendment in the Finance (No. 2) Act, 2024 could not operate retrospectively. It also held that an appeal lay against the rectification order itself, so dismissal by the first appellate authority on limitation was unsustainable. On merits, the Tribunal held that fee under section 234E could not be levied through processing under section 200A for periods before 01.06.2015, because the enabling machinery came into force only from that date; the fee was deleted.
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