Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable because assessee is able to prove that there was a reasonable cause for the said failure - AT
Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable because assessee is able to prove that there was a reasonable cause for the said failure - AT
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