Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC dismissed prosecution proceedings against petitioner for TDS delay, finding no malicious intent. Despite procedural non-compliance, voluntary deposit of TDS with interest before show cause notice negated prosecution requirements. The court emphasized that mere technical breach does not automatically warrant penal action, particularly when the assessee has rectified the default proactively and no deliberate tax evasion was established. Interim protection continued, with no prosecution sanctioned against the petitioner-company.
HC dismissed prosecution proceedings against petitioner for TDS delay, finding no malicious intent. Despite procedural non-compliance, voluntary deposit of TDS with interest before show cause notice negated prosecution requirements. The court emphasized that mere technical breach does not automatically warrant penal action, particularly when the assessee has rectified the default proactively and no deliberate tax evasion was established. Interim protection continued, with no prosecution sanctioned against the petitioner-company.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
