Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee, fee for enrolment, license fee, registration fee - assessee in default u/s 201/201(1A) - ITAT observed that the assessee failed to provide a basis for lump sum payments made to overseas institutions. Emphasized the importance of analyzing the basis of invoices raised by overseas institutions. Matter was remanded back to the Assessing Officer to understand the basis of lump sum fees and discounts offered to the assessee.
TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee, fee for enrolment, license fee, registration fee - assessee in default u/s 201/201(1A) - ITAT observed that the assessee failed to provide a basis for lump sum payments made to overseas institutions. Emphasized the importance of analyzing the basis of invoices raised by overseas institutions. Matter was remanded back to the Assessing Officer to understand the basis of lump sum fees and discounts offered to the assessee.
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