Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
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Failure to verify tax deduction at source compliance on remuneration and hire expenses incurred for motion-picture production can render an assessment erroneous and prejudicial to Revenue interests. The claimed expenditure required examination of the extent of TDS deduction and deposit, while an assertion that substantial expenditure represented reimbursements required supporting records and evidence. In the absence of such verification, revisional intervention and a fresh assessment were warranted. The TDS-related expense issue was to be reconsidered after giving the assessee an opportunity of hearing.
Failure to verify tax deduction at source compliance on remuneration and hire expenses incurred for motion-picture production can render an assessment erroneous and prejudicial to Revenue interests. The claimed expenditure required examination of the extent of TDS deduction and deposit, while an assertion that substantial expenditure represented reimbursements required supporting records and evidence. In the absence of such verification, revisional intervention and a fresh assessment were warranted. The TDS-related expense issue was to be reconsidered after giving the assessee an opportunity of hearing.
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