Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
The deductee-paid-tax exception applies to non-deduction of tax on External Development Charges where the payee has filed its return, included the relevant receipt in income, and paid the tax due. Verification of these statutory conditions is required before imposing liability for tax default and consequential interest. Liability for non-deduction and interest does not arise if the prescribed conditions are satisfied. The assessment was set aside and remanded for verification of the payee's compliance with those conditions.
The deductee-paid-tax exception applies to non-deduction of tax on External Development Charges where the payee has filed its return, included the relevant receipt in income, and paid the tax due. Verification of these statutory conditions is required before imposing liability for tax default and consequential interest. Liability for non-deduction and interest does not arise if the prescribed conditions are satisfied. The assessment was set aside and remanded for verification of the payee's compliance with those conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
