Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Page of 4803
Press 'Enter' after typing page number.
381 to 400 of 96047 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Rectification u/s 154 - non deduction of TDS u/s 194I - The Tribunal examined the rectification proceedings and found that the Assessing Officer's actions were not sustainable in law. Despite previous rectifications in favor of the assessee, the AO pursued further rectification, incorrectly asserting TDS liabilities. The Tribunal held that such rectification, involving detailed inquiries, was not permissible under legal precedent. Therefore, the lower authorities erred in treating the assessee as the assessee-in-default under section 201, and the rectification was deemed not sustainable.
Rectification u/s 154 - non deduction of TDS u/s 194I - The Tribunal examined the rectification proceedings and found that the Assessing Officer's actions were not sustainable in law. Despite previous rectifications in favor of the assessee, the AO pursued further rectification, incorrectly asserting TDS liabilities. The Tribunal held that such rectification, involving detailed inquiries, was not permissible under legal precedent. Therefore, the lower authorities erred in treating the assessee as the assessee-in-default under section 201, and the rectification was deemed not sustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
