Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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The Delhi High Court dismissed the appeal challenging the findings of the Single Judge on the limitation period for a suit. The appellant did not dispute the legal findings that the deposit of TDS triggers a fresh limitation period u/s 19 of the Act of 1963. The appellant raised a factual dispute regarding a transaction reflected in the TDS certificate, claiming it pertained to a separate transaction. The court rejected this claim as it was not raised before the Single Judge. The court held that the Single Judge's conclusion based on the TDS certificate was in line with the evidence and law. The court dismissed the appeal and pending applications, affirming the Single Judge's decision on the limitation issue.
The Delhi High Court dismissed the appeal challenging the findings of the Single Judge on the limitation period for a suit. The appellant did not dispute the legal findings that the deposit of TDS triggers a fresh limitation period u/s 19 of the Act of 1963. The appellant raised a factual dispute regarding a transaction reflected in the TDS certificate, claiming it pertained to a separate transaction. The court rejected this claim as it was not raised before the Single Judge. The court held that the Single Judge's conclusion based on the TDS certificate was in line with the evidence and law. The court dismissed the appeal and pending applications, affirming the Single Judge's decision on the limitation issue.
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