Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Non est TDS return - appeal against charging of interest u/s 234E - fee should be paid u/s 234E before the return of TDS is filed u/s. 200(3) - This provision does not confer power on the CIT(A) to declare the return of TDS as non est in law - CIT(A) cannot travel beyond the subject matter of the appeal - order of the CIT(A) declaring TDS filed by the assessee is non est in law is not valid in the eyes of law
Non est TDS return - appeal against charging of interest u/s 234E - fee should be paid u/s 234E before the return of TDS is filed u/s. 200(3) - This provision does not confer power on the CIT(A) to declare the return of TDS as non est in law - CIT(A) cannot travel beyond the subject matter of the appeal - order of the CIT(A) declaring TDS filed by the assessee is non est in law is not valid in the eyes of law
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