Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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The District Inspector of Schools wrongly deducted income tax at 30% from arrears paid on salary due to a misunderstanding of tax rates. Finance and Accounts Officer claimed the error was due to misinterpretation and clarified her role as advisory. High Court found the conduct vindictive and indicative of incompetence, directing an inquiry by Additional Chief Secretary. High Court also ordered the Director of Education to explain the delay and consider awarding interest to the petitioner. The case is scheduled for the week commencing 02.09.2024.
The District Inspector of Schools wrongly deducted income tax at 30% from arrears paid on salary due to a misunderstanding of tax rates. Finance and Accounts Officer claimed the error was due to misinterpretation and clarified her role as advisory. High Court found the conduct vindictive and indicative of incompetence, directing an inquiry by Additional Chief Secretary. High Court also ordered the Director of Education to explain the delay and consider awarding interest to the petitioner. The case is scheduled for the week commencing 02.09.2024.
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