Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
TDS credit cannot be denied merely because tax was deducted in the assessee's PAN for sale proceeds said to belong to another person, where the assessee was only a commission agent and the tax had in fact been deducted and deposited in the Government treasury. The Tribunal held that, on admitted facts, the assessee was entitled to credit of the amount actually deducted in his PAN. Section 199 read with Rule 37BA(2) did not justify refusal of credit on the ground that the underlying sale receipts belonged to the farmer; at most, the deduction was excessive, not non-creditable.
TDS credit cannot be denied merely because tax was deducted in the assessee's PAN for sale proceeds said to belong to another person, where the assessee was only a commission agent and the tax had in fact been deducted and deposited in the Government treasury. The Tribunal held that, on admitted facts, the assessee was entitled to credit of the amount actually deducted in his PAN. Section 199 read with Rule 37BA(2) did not justify refusal of credit on the ground that the underlying sale receipts belonged to the farmer; at most, the deduction was excessive, not non-creditable.
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