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    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
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    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
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    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
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      Non deduction of TDS - disallowance u/s 40(a)(iii) - the amount...

      Foreign Allowances for Seconded Staff Not Subject to TDS u/s 40(a)(iii), Says Court Ruling.

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      Income TaxFebruary 5, 2013Case LawsHC
      Non deduction of TDS - disallowance u/s 40(a)(iii) - the amount paid as foreign allowances to the seconded personal is not liable for deduction of tax as they continue to be the employees on the roll of the member oil companies - HC

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      ActsIncome Tax