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...
TDS refunds arising from Section 201 assessments or appellate give-effect orders are crystallised entitlements and cannot be denied or deferred through post-assessment requirements for financial-year-wise particulars or Form 26B. The adjustment framework under Section 200A, Rule 31A and Form 26B operates separately from refunds determined on assessment or under appellate give-effect orders. Refunds also cannot be withheld without a legally passed adjustment order under Section 245. Refundable amounts under the give-effect orders must be processed expeditiously, with applicable statutory interest payable until payment.
TDS refunds arising from Section 201 assessments or appellate give-effect orders are crystallised entitlements and cannot be denied or deferred through post-assessment requirements for financial-year-wise particulars or Form 26B. The adjustment framework under Section 200A, Rule 31A and Form 26B operates separately from refunds determined on assessment or under appellate give-effect orders. Refunds also cannot be withheld without a legally passed adjustment order under Section 245. Refundable amounts under the give-effect orders must be processed expeditiously, with applicable statutory interest payable until payment.
Note: It is a system-generated summary and is for quick reference only.
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