Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of transactions between the appellant and PACS. It found that the State Government, through its nodal agencies, controlled and directed the activities of PACS in procuring food grains, indicating an agency relationship. Consequently, the commission paid by the appellant to PACS was deemed liable for TDS under Section 194H. It also observed errors in the calculation of TDS, considering that PACS likely had PAN details and that the commission rate was not accurately applied.
TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of transactions between the appellant and PACS. It found that the State Government, through its nodal agencies, controlled and directed the activities of PACS in procuring food grains, indicating an agency relationship. Consequently, the commission paid by the appellant to PACS was deemed liable for TDS under Section 194H. It also observed errors in the calculation of TDS, considering that PACS likely had PAN details and that the commission rate was not accurately applied.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
