Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Revenue authorities cannot restrict tax deducted at source (TDS) credit based on assessee's original income tax return. When refund arises from appellate order, assessing officer must grant full TDS credit reflected in Form 26AS, along with applicable interest u/s 244A from April 1 of relevant assessment year. TDS deposited is treated as tax paid u/s 199, entitling assessee to interest. Assessing officer cannot limit TDS credit to return disclosures while giving effect to appellate order. Restricting legitimate TDS credit is illegal and inequitable. High Court quashed impugned order, directing revenue to allow full TDS credit per Form 26AS and recompute refund accordingly.
Revenue authorities cannot restrict tax deducted at source (TDS) credit based on assessee's original income tax return. When refund arises from appellate order, assessing officer must grant full TDS credit reflected in Form 26AS, along with applicable interest u/s 244A from April 1 of relevant assessment year. TDS deposited is treated as tax paid u/s 199, entitling assessee to interest. Assessing officer cannot limit TDS credit to return disclosures while giving effect to appellate order. Restricting legitimate TDS credit is illegal and inequitable. High Court quashed impugned order, directing revenue to allow full TDS credit per Form 26AS and recompute refund accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
