Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Tax deduction on foreign-leg Leave Travel Concession reimbursement was not treated as automatically enforceable against an employer where a binding interim judicial direction operated. Deductor liability requires examination of whether beneficiary employees were assessed and discharged their tax liability. Compliance with an interim direction placing eventual tax liability on employees cannot retrospectively create employer default after later determination of taxability. Consequently, demands for non-deduction and interest were deleted. The related penalty failed because it depended solely on the employer being treated as an assessee in default.
Tax deduction on foreign-leg Leave Travel Concession reimbursement was not treated as automatically enforceable against an employer where a binding interim judicial direction operated. Deductor liability requires examination of whether beneficiary employees were assessed and discharged their tax liability. Compliance with an interim direction placing eventual tax liability on employees cannot retrospectively create employer default after later determination of taxability. Consequently, demands for non-deduction and interest were deleted. The related penalty failed because it depended solely on the employer being treated as an assessee in default.
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