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Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
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Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
TDS-default proceedings concerning commission paid to travel agents require verification of the actual commission amount and the tax-deduction obligation on payments to foreign agents without a permanent establishment in India. Although the appellate authority treated the objections as directed at the original TDS-default order rather than the rectification order, the rectification record included the assessee's submission that tax had already been deducted on part of the commission. The Tribunal restored the matter to the Assessing Officer for fresh verification, after a final opportunity for the assessee to substantiate its commission claim, and for decision in accordance with law.
TDS-default proceedings concerning commission paid to travel agents require verification of the actual commission amount and the tax-deduction obligation on payments to foreign agents without a permanent establishment in India. Although the appellate authority treated the objections as directed at the original TDS-default order rather than the rectification order, the rectification record included the assessee's submission that tax had already been deducted on part of the commission. The Tribunal restored the matter to the Assessing Officer for fresh verification, after a final opportunity for the assessee to substantiate its commission claim, and for decision in accordance with law.
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