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Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The ITAT Ahmedabad, in proceedings u/s 201(1) and 201(1A), found the assessee-in-default for non-deduction of TDS u/s 194IA on property purchases. The assessee failed to provide evidence to support eligibility for proviso to Section 201(1), leading to dismissal of appeal. Interest u/s 201(1A) upheld till payee's return filing. Penalty u/s 271(c) for non-deduction of TDS u/s 194-IA was deemed justified. The appeal was decided against the assessee.
The ITAT Ahmedabad, in proceedings u/s 201(1) and 201(1A), found the assessee-in-default for non-deduction of TDS u/s 194IA on property purchases. The assessee failed to provide evidence to support eligibility for proviso to Section 201(1), leading to dismissal of appeal. Interest u/s 201(1A) upheld till payee's return filing. Penalty u/s 271(c) for non-deduction of TDS u/s 194-IA was deemed justified. The appeal was decided against the assessee.
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