Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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, an Appellate Tribunal, considered a case involving the revision u/s 263 for non-deduction of tax at source on salary and commission payments. The CIT argued that the AO did not disallow u/s 40(a)(ia). The ITAT held that if the recipient of income has declared and paid taxes on income where no TDS was deducted, the assessee is not in default per Second Proviso to Section 40(a)(ia). The ITAT found that the recipient had declared and paid taxes on salary and commission income. The ITAT disagreed with the PCIT's failure to consider these facts during the 263 proceedings. The ITAT allowed the appeal, stating that TDS on commission should be disallowed and added to the assessee's income for the relevant assessment year.
The ITAT, an Appellate Tribunal, considered a case involving the revision u/s 263 for non-deduction of tax at source on salary and commission payments. The CIT argued that the AO did not disallow u/s 40(a)(ia). The ITAT held that if the recipient of income has declared and paid taxes on income where no TDS was deducted, the assessee is not in default per Second Proviso to Section 40(a)(ia). The ITAT found that the recipient had declared and paid taxes on salary and commission income. The ITAT disagreed with the PCIT's failure to consider these facts during the 263 proceedings. The ITAT allowed the appeal, stating that TDS on commission should be disallowed and added to the assessee's income for the relevant assessment year.
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