COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Wrongful treatment of an individual as a company's Principal Officer can undermine criminal prosecution for delayed deposit of tax deducted at source when the prosecution is founded on an incorrect assertion that the individual was a director. The show-cause notice, designation order, sanction and complaint must rest on accurate corporate status. Where the Department accepts that the accused was never a director, vicarious liability cannot be sustained on that premise; the prosecution was quashed on its particular facts without precedential effect.
Wrongful treatment of an individual as a company's Principal Officer can undermine criminal prosecution for delayed deposit of tax deducted at source when the prosecution is founded on an incorrect assertion that the individual was a director. The show-cause notice, designation order, sanction and complaint must rest on accurate corporate status. Where the Department accepts that the accused was never a director, vicarious liability cannot be sustained on that premise; the prosecution was quashed on its particular facts without precedential effect.
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TaxTMI 
TaxTMI 
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