Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Late fee charged u/s 234E - the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E as per law. - AT
Late fee charged u/s 234E - the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E as per law. - AT
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