Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC, in execution of an arbitral award and additional award, held that no TDS is deductible at source from sums payable under a decree or arbitral award absent express statutory authorization. The Award Debtor's deduction of TDS while releasing the decretal amount was found erroneous, and HC directed refund of the deducted sums to the Award Holder. However, HC rejected the Award Holder's claim for interest on the TDS component, terming the deduction a bona fide procedural error and holding that imposing interest would be inequitable. Award Debtor may seek recovery/refund from tax authorities. Execution petition was disposed of.
HC, in execution of an arbitral award and additional award, held that no TDS is deductible at source from sums payable under a decree or arbitral award absent express statutory authorization. The Award Debtor's deduction of TDS while releasing the decretal amount was found erroneous, and HC directed refund of the deducted sums to the Award Holder. However, HC rejected the Award Holder's claim for interest on the TDS component, terming the deduction a bona fide procedural error and holding that imposing interest would be inequitable. Award Debtor may seek recovery/refund from tax authorities. Execution petition was disposed of.
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