Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years 2012-13, 2013-14. In absence of Section 200A provisions, late fee u/s 234E ought not to have been imposed while processing TDS applications u/s 200A. Consequently, impugned Demand Intimation Letters set aside as liable.
Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years 2012-13, 2013-14. In absence of Section 200A provisions, late fee u/s 234E ought not to have been imposed while processing TDS applications u/s 200A. Consequently, impugned Demand Intimation Letters set aside as liable.
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