Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
TDS u/s 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease rent - The Tribunal, following the precedent set by the Delhi High Court and Supreme Court, set aside the matter and directed the Assessing Officer to decide afresh in accordance with the directions provided in the mentioned judgments.
TDS u/s 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease rent - The Tribunal, following the precedent set by the Delhi High Court and Supreme Court, set aside the matter and directed the Assessing Officer to decide afresh in accordance with the directions provided in the mentioned judgments.
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