Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC) raised a demand for tax and interest, but the CIT(A) emphasized the duty of the assessee to inform suppliers about the new TAN and request revised certificates. The Tribunal held that the assessee, as the person responsible for TDS, complied with certificates issued u/s. 197 by deducting tax at source as per rates specified. The genuineness of the certificates was not in question. The procedure for obtaining lower rate deduction certificates under Rule 28(AA) was noted, emphasizing that certificates are valid for the named person responsible for deduction. The Tribunal, citing legal provisions and precedent, ruled in favor of the assessee, concluding no short deduction of tax occurred, and deleted the demand for tax and interest.
The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC) raised a demand for tax and interest, but the CIT(A) emphasized the duty of the assessee to inform suppliers about the new TAN and request revised certificates. The Tribunal held that the assessee, as the person responsible for TDS, complied with certificates issued u/s. 197 by deducting tax at source as per rates specified. The genuineness of the certificates was not in question. The procedure for obtaining lower rate deduction certificates under Rule 28(AA) was noted, emphasizing that certificates are valid for the named person responsible for deduction. The Tribunal, citing legal provisions and precedent, ruled in favor of the assessee, concluding no short deduction of tax occurred, and deleted the demand for tax and interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
