Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Page of 4798
Press 'Enter' after typing page number.
601 to 620 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC allowed the petitioner to rectify the mistake under section 154 by filing the income tax return in the name of her deceased husband as his legal representative under section 159 for AY 2014-15, thereby claiming the TDS credit on his salary income. The CPC was directed to process the return expeditiously without raising limitation objections, and the limitation for filing the return was waived. The court recognized that failure to adjust the TDS against the late husband's tax liability would result in unjust enrichment of the Revenue. The petition was disposed of accordingly, and the notice was discharged.
The HC allowed the petitioner to rectify the mistake under section 154 by filing the income tax return in the name of her deceased husband as his legal representative under section 159 for AY 2014-15, thereby claiming the TDS credit on his salary income. The CPC was directed to process the return expeditiously without raising limitation objections, and the limitation for filing the return was waived. The court recognized that failure to adjust the TDS against the late husband's tax liability would result in unjust enrichment of the Revenue. The petition was disposed of accordingly, and the notice was discharged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
