Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
A TDS-based refund claim raised after settlement under the Direct Tax Vivad-se-Vishwas Scheme, 2020, remained uncrystallised because no departmental order recognised the claimed excess payment. The settlement was based on the taxpayer's own computation, payment of the stipulated tax and issuance of Form No. 5. Recovery after settlement exceeding the amount payable or paid as directed in Form No. 3 must be refunded. Alleged adjustments of refunds from other assessment years against the settled demand require factual verification to establish whether excess recovery occurred.
A TDS-based refund claim raised after settlement under the Direct Tax Vivad-se-Vishwas Scheme, 2020, remained uncrystallised because no departmental order recognised the claimed excess payment. The settlement was based on the taxpayer's own computation, payment of the stipulated tax and issuance of Form No. 5. Recovery after settlement exceeding the amount payable or paid as directed in Form No. 3 must be refunded. Alleged adjustments of refunds from other assessment years against the settled demand require factual verification to establish whether excess recovery occurred.
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