Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
