Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Whether the payment of 'discount' and 'rebate' was subject to deduction of TDS – There was 'agency agreement' - Certain incentives as given by the assessee did not constitute a ‘commission’; hence, out of the purview of the provisions of Section 194H - AT
Whether the payment of 'discount' and 'rebate' was subject to deduction of TDS – There was 'agency agreement' - Certain incentives as given by the assessee did not constitute a ‘commission’; hence, out of the purview of the provisions of Section 194H - AT
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