Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Non-payment of tax for Assessment Years 2005-06 and 2006-07 - Liability to pay interest u/s 234B. Prior to the insertion of proviso to Section 209(1), if the payer defaulted in deducting tax at source from payments to non-residents, the non-resident was not absolved from paying taxes, and the question of advance tax payment did not arise. The Supreme Court disposed of the appeal due to low tax effect, keeping any question of law open. Pending applications were also disposed of.
Non-payment of tax for Assessment Years 2005-06 and 2006-07 - Liability to pay interest u/s 234B. Prior to the insertion of proviso to Section 209(1), if the payer defaulted in deducting tax at source from payments to non-residents, the non-resident was not absolved from paying taxes, and the question of advance tax payment did not arise. The Supreme Court disposed of the appeal due to low tax effect, keeping any question of law open. Pending applications were also disposed of.
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