Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue.
TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue.
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