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...
Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC site, the assessee has not been granted credit of TDS, for no default on behalf of the assessee. It is a fit case where the assessee should be granted necessary credit of TDS paid by AO and he may accordingly internally coordinate with CPC so that the assessee does not have to undergo any further difficulty / inconvenience for no default on his part. - AT
Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC site, the assessee has not been granted credit of TDS, for no default on behalf of the assessee. It is a fit case where the assessee should be granted necessary credit of TDS paid by AO and he may accordingly internally coordinate with CPC so that the assessee does not have to undergo any further difficulty / inconvenience for no default on his part. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
