Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
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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.
Note: It is a system-generated summary and is for quick reference only.