Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Prosecution proceedings u/s 279(1) - TDS not deposited in the government treasury within the prescribed statutory time - once there was a non-deposit, the necessary consequences shall follow including the prosecution. - when the petitioner(s) approached the High Court to set aside the sanction order under Article 226 of the Constitution of India by the time the learned Magistrate had already taken the cognizance and issued summons to the petitioner(s). Therefore, the High Court was justified in observing that the Company and the person in charge are required to face the trial. We are in complete agreement with the view taken by the High Court. - SC
Prosecution proceedings u/s 279(1) - TDS not deposited in the government treasury within the prescribed statutory time - once there was a non-deposit, the necessary consequences shall follow including the prosecution. - when the petitioner(s) approached the High Court to set aside the sanction order under Article 226 of the Constitution of India by the time the learned Magistrate had already taken the cognizance and issued summons to the petitioner(s). Therefore, the High Court was justified in observing that the Company and the person in charge are required to face the trial. We are in complete agreement with the view taken by the High Court. - SC
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TaxTMI 
TaxTMI 
