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    November 5, 2025 Case Laws GST
    Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
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    Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
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    Income Tax

    TDS u/s 194I - TDS liability on payment development charges,...

    TDS Not Applicable on Development Charges u/s 194I; Charges Not Considered Rent for Tax Purposes.

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    Income TaxMay 24, 2016Case LawsAT

    TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

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