Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Foreign LTC/LFC payments involving an overseas leg or circuitous route fall outside the Section 10(5) exemption, which Rule 2B limits to actual eligible travel to a place in India and shortest-route fare ceilings. Reimbursement limited to a domestic-fare equivalent or a domestic segment does not preserve the exemption. Under Section 192, employers must include known non-exempt payments in estimated salary and deduct tax based on available claim particulars, although they have no unlimited verification duty. Interim recovery restraints do not automatically suspend TDS obligations. Section 201 relief requires recipient-specific return, tax-payment and accountant-certificate proof; interest and Section 271C penalty require separate analysis, including reasonable cause.
Foreign LTC/LFC payments involving an overseas leg or circuitous route fall outside the Section 10(5) exemption, which Rule 2B limits to actual eligible travel to a place in India and shortest-route fare ceilings. Reimbursement limited to a domestic-fare equivalent or a domestic segment does not preserve the exemption. Under Section 192, employers must include known non-exempt payments in estimated salary and deduct tax based on available claim particulars, although they have no unlimited verification duty. Interim recovery restraints do not automatically suspend TDS obligations. Section 201 relief requires recipient-specific return, tax-payment and accountant-certificate proof; interest and Section 271C penalty require separate analysis, including reasonable cause.
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