Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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...
Not allowing credit of TDS - assessee has submitted that he mistakenly registered itself as ‘local authority’ with the Income Tax department (PAN) and not as ‘association of persons’, therefore, the TDS amount claimed in the return of income has been denied to the assessee - If the assessee by mistake has wrongly registered itself under a wrong category that does not mean that the said mistake is not curable or that the assessee is to be punished for its bona fide mistakes - AT
Not allowing credit of TDS - assessee has submitted that he mistakenly registered itself as ‘local authority’ with the Income Tax department (PAN) and not as ‘association of persons’, therefore, the TDS amount claimed in the return of income has been denied to the assessee - If the assessee by mistake has wrongly registered itself under a wrong category that does not mean that the said mistake is not curable or that the assessee is to be punished for its bona fide mistakes - AT
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