Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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.
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