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...
TDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% - assessee actually engaged not in the transportation business,but only facilitating or arranging transportation for various parties and he is a mere lorry booking agent - cannot be held as the “person responsible” for deduction of TDS - no disallowance
TDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% - assessee actually engaged not in the transportation business,but only facilitating or arranging transportation for various parties and he is a mere lorry booking agent - cannot be held as the “person responsible” for deduction of TDS - no disallowance
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