Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
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TDS obligations on year-end expense provisions remain independent of any suo motu disallowance for non-deduction of tax. Such disallowance is intended to secure compliance with withholding requirements but does not eliminate liability for TDS default or consequential interest. General tax-audit disclosures, without vendor-wise details, credited amounts, accounting treatment, and the basis of provisions, cannot establish the nature or extent of TDS liability. Verification is required of subsequent invoice-based TDS deduction, reversal of ad hoc provisions, and entries claimed to be outside TDS requirements before determining default and consequential liability.
TDS obligations on year-end expense provisions remain independent of any suo motu disallowance for non-deduction of tax. Such disallowance is intended to secure compliance with withholding requirements but does not eliminate liability for TDS default or consequential interest. General tax-audit disclosures, without vendor-wise details, credited amounts, accounting treatment, and the basis of provisions, cannot establish the nature or extent of TDS liability. Verification is required of subsequent invoice-based TDS deduction, reversal of ad hoc provisions, and entries claimed to be outside TDS requirements before determining default and consequential liability.
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