Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
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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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