Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Tax deducted at source credit cannot be denied merely because the deduction is not reflected on the departmental portal or in Form 26AS; once tax is deducted, the statutory bar against calling on the deductee to pay the same tax applies, and the deductor bears the obligation to furnish statements and deposit the tax. Where Form 16A and deductor certificates carry challan particulars, the Department must verify those particulars and may refuse credit only if they are found incorrect. On the facts noted, the Department was directed to verify the certificates, allow TDS credit if genuine, and grant consequential refund with statutory interest, subject to adjustment of prior dues.
Tax deducted at source credit cannot be denied merely because the deduction is not reflected on the departmental portal or in Form 26AS; once tax is deducted, the statutory bar against calling on the deductee to pay the same tax applies, and the deductor bears the obligation to furnish statements and deposit the tax. Where Form 16A and deductor certificates carry challan particulars, the Department must verify those particulars and may refuse credit only if they are found incorrect. On the facts noted, the Department was directed to verify the certificates, allow TDS credit if genuine, and grant consequential refund with statutory interest, subject to adjustment of prior dues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
