Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Incorrect entry of the purchaser's PAN in the seller's PAN field of Form 26QB can cause TDS credit to appear in the purchaser's Form 26AS. Where tax was deducted and deposited, correction of a bona fide clerical PAN error requires factual verification, including confirmation that no other person has claimed the corresponding credit, followed by manual rectification and consequential credit. The text also addresses reassessment initiated on an incorrect factual premise: treating a property purchase as a sale undermines the basis for the reassessment notice.
Incorrect entry of the purchaser's PAN in the seller's PAN field of Form 26QB can cause TDS credit to appear in the purchaser's Form 26AS. Where tax was deducted and deposited, correction of a bona fide clerical PAN error requires factual verification, including confirmation that no other person has claimed the corresponding credit, followed by manual rectification and consequential credit. The text also addresses reassessment initiated on an incorrect factual premise: treating a property purchase as a sale undermines the basis for the reassessment notice.
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