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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Rule 37BA(2) declaration requirements are procedural where a trust has offered interest income to tax and tax was deducted on that income under the trustee's PAN. The absence of the declaration or a corresponding Form 26AS entry in the trust's PAN does not, by itself, defeat substantive entitlement to TDS credit. Credit should be granted where the trust establishes that the income was included in its taxable return and the deducted tax relates to that income.
Rule 37BA(2) declaration requirements are procedural where a trust has offered interest income to tax and tax was deducted on that income under the trustee's PAN. The absence of the declaration or a corresponding Form 26AS entry in the trust's PAN does not, by itself, defeat substantive entitlement to TDS credit. Credit should be granted where the trust establishes that the income was included in its taxable return and the deducted tax relates to that income.
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