Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Delay in filing the first appeal was held condonable where the assessee had been pursuing rectification before CPC and filed the appeal only after that remedy failed; dismissal as time-barred was not justified. On merits, salary slips, Form 16 and bank statements showed tax had been deducted from salary and only net salary was paid, so the employee could not be denied TDS credit merely because the employer failed to deposit the tax. The Assessing Officer was directed to verify the deduction and allow the corresponding credit.
Delay in filing the first appeal was held condonable where the assessee had been pursuing rectification before CPC and filed the appeal only after that remedy failed; dismissal as time-barred was not justified. On merits, salary slips, Form 16 and bank statements showed tax had been deducted from salary and only net salary was paid, so the employee could not be denied TDS credit merely because the employer failed to deposit the tax. The Assessing Officer was directed to verify the deduction and allow the corresponding credit.
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