Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received, the entity/person, who has the obligation to TDS cannot be mulcted with liability, however, the same is liable to pay interest for the delayed period, besides penalty u/s 13(5) and 13(8)
Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received, the entity/person, who has the obligation to TDS cannot be mulcted with liability, however, the same is liable to pay interest for the delayed period, besides penalty u/s 13(5) and 13(8)
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