Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
A co-operative bank's TDS position on interest paid to co-operative society depositors was traced to the CBDT Explanatory Note, not the proviso inserted in section 194A(3); the Court treated the Note as binding on the Department and held that the proviso only curtailed the broader exemption available to other co-operative societies. The proviso's constitutional challenge failed because exemption from TDS is a matter of legislative policy and section 80P is only a deduction provision, not a full tax exemption. The challenge based on administrative burden also failed, and protection was sustained for non-deduction done in obedience to subsisting interim orders.
A co-operative bank's TDS position on interest paid to co-operative society depositors was traced to the CBDT Explanatory Note, not the proviso inserted in section 194A(3); the Court treated the Note as binding on the Department and held that the proviso only curtailed the broader exemption available to other co-operative societies. The proviso's constitutional challenge failed because exemption from TDS is a matter of legislative policy and section 80P is only a deduction provision, not a full tax exemption. The challenge based on administrative burden also failed, and protection was sustained for non-deduction done in obedience to subsisting interim orders.
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