Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Page of 4805
Press 'Enter' after typing page number.
101 to 120 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Voluntary retirement compensation and related termination payments were held to fall within the combined operation of the provisions governing voluntary retirement relief, salary arrears and profits in lieu of salary, with Form 10E required for the claim. An employer is required to compute and give effect to such relief only on the basis of particulars furnished by the employee; absent those particulars, it is not bound to grant the relief while deducting tax at source. The employer's deduction and remittance of tax was therefore upheld, and any admissible refund was directed to be claimed through the employees' returns and processed in accordance with law.
Voluntary retirement compensation and related termination payments were held to fall within the combined operation of the provisions governing voluntary retirement relief, salary arrears and profits in lieu of salary, with Form 10E required for the claim. An employer is required to compute and give effect to such relief only on the basis of particulars furnished by the employee; absent those particulars, it is not bound to grant the relief while deducting tax at source. The employer's deduction and remittance of tax was therefore upheld, and any admissible refund was directed to be claimed through the employees' returns and processed in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
