Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the Tribunal concluded that the appellant, having accepted salary after TDS deduction, should not be penalized for the employer's failure to remit TDS. The Tribunal allowed the appellant's appeal, directing the Revenue to credit the TDS deducted by the employer.
Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the Tribunal concluded that the appellant, having accepted salary after TDS deduction, should not be penalized for the employer's failure to remit TDS. The Tribunal allowed the appellant's appeal, directing the Revenue to credit the TDS deducted by the employer.
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