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October 14, 2026   Circulars DGFT
Self-declaration-based silver bullion import authorisations enable expedited processing while retaining regulated sourcing, verification, and non-extendable validity.
October 14, 2026   Circulars FEMA
INR non-deliverable derivatives now require hedging purpose, while Authorised Dealers must maintain foreign exchange risk reserves.
October 14, 2026   Circulars Customs
RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
October 14, 2026   Notes Income Tax
Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.
October 14, 2026   Notes GST
Mandatory detention deadlines invalidate late GST penalty proceedings despite later confiscation action and protect hearing and appeal rights.
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.

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Home › Highlights › Income Tax › 2018 › April, 2018 › This
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Income Tax

TDS on freight payments - freight payments are made by the...

Assessee Not Required to Deduct TDS on Freight Payments Handled by Consignment Agents Due to Lack of Transporter Info.

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Income Tax April 20, 2018 Case Laws AT
TDS on freight payments - freight payments are made by the Consignment Agents only and even the assessee may not aware of different transporters, shipping agents, therefore, it would impossible for assessee to deduct TDS on such payments - AT
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