Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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...
ITAT remanded the matter back to the Assessing Officer (AO) to re-examine the TDS non-deduction dispute. The tribunal directed the AO to provide the assessee an opportunity to present evidence regarding Form 15G/H and Form 27BA, and verify the tax payment status. The bench emphasized a merit-based assessment, allowing the assessee to substantiate claims of tax compliance. The appeal was allowed for statistical purposes, with instructions for the assessee to cooperate during proceedings and avoid frivolous adjournments. The AO must conduct a comprehensive review, ensuring fair consideration of the factual aspects raised by the assessee.
ITAT remanded the matter back to the Assessing Officer (AO) to re-examine the TDS non-deduction dispute. The tribunal directed the AO to provide the assessee an opportunity to present evidence regarding Form 15G/H and Form 27BA, and verify the tax payment status. The bench emphasized a merit-based assessment, allowing the assessee to substantiate claims of tax compliance. The appeal was allowed for statistical purposes, with instructions for the assessee to cooperate during proceedings and avoid frivolous adjournments. The AO must conduct a comprehensive review, ensuring fair consideration of the factual aspects raised by the assessee.
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