Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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...
Refunds arising from TDS assessments under section 201 or appellate orders constitute crystallised entitlements payable with statutory interest, without requiring Form 26B. Section 200A, Rule 31A and Form 26B govern CPC processing and adjustment of TDS before assessment and do not apply to post-assessment refunds. Such refunds may be withheld or set off against outstanding demands only through a statutory adjustment order under section 245; demands linked to the taxpayer's PAN or related TANs alone do not justify withholding. The Department was directed to release the refunds with applicable interest, with additional interest for delayed credit.
Refunds arising from TDS assessments under section 201 or appellate orders constitute crystallised entitlements payable with statutory interest, without requiring Form 26B. Section 200A, Rule 31A and Form 26B govern CPC processing and adjustment of TDS before assessment and do not apply to post-assessment refunds. Such refunds may be withheld or set off against outstanding demands only through a statutory adjustment order under section 245; demands linked to the taxpayer's PAN or related TANs alone do not justify withholding. The Department was directed to release the refunds with applicable interest, with additional interest for delayed credit.
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