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...
Where TDS was deducted from the taxpayer's salary as evidenced by the TDS certificate but did not reflect in Form 26AS due to the employer's non-deposit, the taxpayer could not be treated as in default or made to bear the tax demand. Once salary is paid after deduction, the statutory obligation to deposit the deducted TDS lies solely on the employer as the tax-collecting agent under Chapter XVII, and the taxpayer has no control over subsequent remittance. Accordingly, the assessing officer was directed not to recover the demand from the taxpayer and to pursue recovery or other remedial action against the employer; the appeal was allowed. - ITAT
Where TDS was deducted from the taxpayer's salary as evidenced by the TDS certificate but did not reflect in Form 26AS due to the employer's non-deposit, the taxpayer could not be treated as in default or made to bear the tax demand. Once salary is paid after deduction, the statutory obligation to deposit the deducted TDS lies solely on the employer as the tax-collecting agent under Chapter XVII, and the taxpayer has no control over subsequent remittance. Accordingly, the assessing officer was directed not to recover the demand from the taxpayer and to pursue recovery or other remedial action against the employer; the appeal was allowed. - ITAT
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