Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
TDS credit deducted by an employer cannot be denied to a salaried taxpayer solely because the employer failed to deposit the tax with the Revenue. The taxpayer remains entitled to credit where tax was deducted and cannot be made to bear the deductor's default. Denial through an intimation, consequential demand and recovery from refund was set aside to the extent of the disallowed TDS credit, with restoration of the recovered amount and applicable interest.
TDS credit deducted by an employer cannot be denied to a salaried taxpayer solely because the employer failed to deposit the tax with the Revenue. The taxpayer remains entitled to credit where tax was deducted and cannot be made to bear the deductor's default. Denial through an intimation, consequential demand and recovery from refund was set aside to the extent of the disallowed TDS credit, with restoration of the recovered amount and applicable interest.
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