Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Criminal complaint filed u/s 200 of Cr.P.C. for the offence punishable u/s 276C(2) read with Section 278B of the Income Tax Act. Petitioners failed to deposit assessed tax. Petitioners deposited tax liability about a year ago, prior to filing of complaint. Complaint lacks mention of such deposits. Petitioners deposited self-assessment tax before complaint filing and informed department via letter dated 28.03.2018. Complainant should have obtained fresh authorization regarding delayed interest and penalty only. No response from department to petitioners' request for waiver of interest and penalty in letter dated 28.03.2018. Authorization obtained in 2017 no longer valid after petitioners paid self-assessment tax in 2017-2018. Department needed fresh authorization for prosecution regarding interest and penalty. No wilful default in making assessed tax payment, applying ratio in Unique Trading Company case. Petitioners filed returns, declared tax liability, requested installments, indicating no wilful default. Amount deposited in 2017-2018, while complaint filed in 2019 without disclosing payments. Prosecution termed abuse of process of law. Complaint quashed and set aside by exercising extraordinary powers u/s 482 of Cr.P.C.
Criminal complaint filed u/s 200 of Cr.P.C. for the offence punishable u/s 276C(2) read with Section 278B of the Income Tax Act. Petitioners failed to deposit assessed tax. Petitioners deposited tax liability about a year ago, prior to filing of complaint. Complaint lacks mention of such deposits. Petitioners deposited self-assessment tax before complaint filing and informed department via letter dated 28.03.2018. Complainant should have obtained fresh authorization regarding delayed interest and penalty only. No response from department to petitioners' request for waiver of interest and penalty in letter dated 28.03.2018. Authorization obtained in 2017 no longer valid after petitioners paid self-assessment tax in 2017-2018. Department needed fresh authorization for prosecution regarding interest and penalty. No wilful default in making assessed tax payment, applying ratio in Unique Trading Company case. Petitioners filed returns, declared tax liability, requested installments, indicating no wilful default. Amount deposited in 2017-2018, while complaint filed in 2019 without disclosing payments. Prosecution termed abuse of process of law. Complaint quashed and set aside by exercising extraordinary powers u/s 482 of Cr.P.C.
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