Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Leave fare concession payments for travel involving a foreign leg, made while an interim High Court order restrained tax deduction at source, did not attract assessee-in-default consequences under section 201(1). The Tribunal's approach followed a coordinate bench view that an employer-bank could not be treated as in default for failing to deduct tax during the restraint's operation. The employer-bank's appeal was allowed.
Leave fare concession payments for travel involving a foreign leg, made while an interim High Court order restrained tax deduction at source, did not attract assessee-in-default consequences under section 201(1). The Tribunal's approach followed a coordinate bench view that an employer-bank could not be treated as in default for failing to deduct tax during the restraint's operation. The employer-bank's appeal was allowed.
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