Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Limitation governing correction of TDS statements does not justify an employer's failure to file an original TDS statement or return; where no original filing exists, the correction-time-limit plea is inapplicable. An employer that deducts TDS acts as an agent for its collection and remittance and becomes an assessee in default if it neither deposits deducted tax nor files required returns. Recovery mechanisms, including a charge on the employer's assets, apply against the defaulting employer, while the employee must not suffer for that default. Filed statements require verification and employee grievances require redress.
Limitation governing correction of TDS statements does not justify an employer's failure to file an original TDS statement or return; where no original filing exists, the correction-time-limit plea is inapplicable. An employer that deducts TDS acts as an agent for its collection and remittance and becomes an assessee in default if it neither deposits deducted tax nor files required returns. Recovery mechanisms, including a charge on the employer's assets, apply against the defaulting employer, while the employee must not suffer for that default. Filed statements require verification and employee grievances require redress.
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