Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Default in not depositing the TDS amount, as deducted, with the government - The High court underscored the mandatory nature of issuing TDS certificates or ensuring the deposit of deducted amounts with the government treasury promptly. - The High Court determined that JBVNL's retention of the tax deducted, under the guise of awaiting the appeal's outcome, was unauthorized and constituted an illegal withholding of funds. As such, the court directed JBVNL to release the withheld amount along with interest and imposed costs for what was deemed a frivolous defense.
Default in not depositing the TDS amount, as deducted, with the government - The High court underscored the mandatory nature of issuing TDS certificates or ensuring the deposit of deducted amounts with the government treasury promptly. - The High Court determined that JBVNL's retention of the tax deducted, under the guise of awaiting the appeal's outcome, was unauthorized and constituted an illegal withholding of funds. As such, the court directed JBVNL to release the withheld amount along with interest and imposed costs for what was deemed a frivolous defense.
Note: It is a system-generated summary and is for quick reference only.