Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Short deduction of TDS - Non residents not having PAN - TDS @10% or 20% - invoking the provisions of Section 206AA - the PANs now made available for both the assessment years, the deductees are mostly from USA, China, Korea, Finland and Italy. DTAAs are available with all these five countries - the provisions of DTAA prevail over the provisions of I.T. Act, 1961 - AT
Short deduction of TDS - Non residents not having PAN - TDS @10% or 20% - invoking the provisions of Section 206AA - the PANs now made available for both the assessment years, the deductees are mostly from USA, China, Korea, Finland and Italy. DTAAs are available with all these five countries - the provisions of DTAA prevail over the provisions of I.T. Act, 1961 - AT
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