Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Binding interim judicial directions on tax deduction for leave travel concession payments involving foreign travel are described as prevailing over the employer's statutory withholding obligation during their operation. Although a later Supreme Court ruling clarified that leave travel concession with a foreign leg was not exempt, the notes state that this ruling could not retrospectively impose default liability on an employer that complied with the interim directions. The employer was therefore not treated as an assessee in default, and consequential interest did not survive; demands for tax and interest were deleted.
Binding interim judicial directions on tax deduction for leave travel concession payments involving foreign travel are described as prevailing over the employer's statutory withholding obligation during their operation. Although a later Supreme Court ruling clarified that leave travel concession with a foreign leg was not exempt, the notes state that this ruling could not retrospectively impose default liability on an employer that complied with the interim directions. The employer was therefore not treated as an assessee in default, and consequential interest did not survive; demands for tax and interest were deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
