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    October 14, 2026   Notes GST
    Inverted-duty refunds may include higher-tax packing-material credit where qualifying inputs cause accumulation despite principal-input rate parity.
    October 14, 2026   Notes Customs
    Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims wit...
    October 14, 2026   Notes GST
    GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessm...
    October 14, 2026   Notes GST
    GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand...
    October 14, 2026   Notes IBC
    Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisio...
    October 14, 2026   Notes Money Laundering
    Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
    October 14, 2026   Notes Customs
    Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
    October 14, 2026   Notes Income Tax
    Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
    October 14, 2026   Case Laws GST
    GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
    October 14, 2026   Case Laws GST
    Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
    October 14, 2026   Case Laws GST
    Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
    October 14, 2026   Case Laws GST
    Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
    October 14, 2026   Case Laws GST
    Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
    October 14, 2026   Case Laws GST
    GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
    October 14, 2026   Case Laws GST
    Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
    October 14, 2026   Case Laws GST
    Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
    October 14, 2026   Case Laws GST
    Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
    October 14, 2026   Case Laws GST
    Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
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October 14, 2026   Notes GST
Inverted-duty refunds may include higher-tax packing-material credit where qualifying inputs cause accumulation despite principal-input rate parity.
October 14, 2026   Notes Customs
Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims without supporting evidence.
October 14, 2026   Notes GST
GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessment.
October 14, 2026   Notes GST
GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand instruments.
October 14, 2026   Notes IBC
Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisions.
October 14, 2026   Notes Money Laundering
Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
October 14, 2026   Notes Customs
Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
October 14, 2026   Notes Income Tax
Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
October 14, 2026   Case Laws GST
GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
October 14, 2026   Case Laws GST
Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
October 14, 2026   Case Laws GST
Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
October 14, 2026   Case Laws GST
Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
October 14, 2026   Case Laws GST
Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
October 14, 2026   Case Laws GST
GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
October 14, 2026   Case Laws GST
Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
October 14, 2026   Case Laws GST
Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
October 14, 2026   Case Laws GST
Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
October 14, 2026   Case Laws GST
Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.

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Home › Highlights › Income Tax › 2016 › March, 2016 › This
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Income Tax

Tax Deduction at Source (TDS) on payments by television channels...

Media Outlets Must Deduct TDS on Ad Payments to Boost Tax Compliance and Prevent Evasion in Advertising Sector.

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Income Tax March 4, 2016 Circulars
Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular
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Acts Income Tax
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