Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
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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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