Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
HC allowed the writ petition challenging income tax demand notices. The court held that since tax was already deducted and deposited by the employers (Gauhati HC and Lokayukta), the Income Tax Department cannot raise demands against the petitioner. The non-reflection of TDS in Form 26AS does not negate the actual tax deduction. The department was directed to allow credit of the demanded amount and set aside the demand notices, recognizing the fundamental principle that an assessee cannot be compelled to pay tax already deducted and deposited by their employers.
HC allowed the writ petition challenging income tax demand notices. The court held that since tax was already deducted and deposited by the employers (Gauhati HC and Lokayukta), the Income Tax Department cannot raise demands against the petitioner. The non-reflection of TDS in Form 26AS does not negate the actual tax deduction. The department was directed to allow credit of the demanded amount and set aside the demand notices, recognizing the fundamental principle that an assessee cannot be compelled to pay tax already deducted and deposited by their employers.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
