Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Credit for TDS reflected as deducted from the employee's income was denied solely because the employer failed to deposit the tax with the Central Government account. Applying the principle that an assessee cannot be prejudiced for the deductor's default where deduction is evidenced, the authority was directed to grant the TDS credit to the employee. Any recovery or adjustment already effected on account of the consequent demand was ordered to be refunded with statutory interest within eight weeks. - HC
Credit for TDS reflected as deducted from the employee's income was denied solely because the employer failed to deposit the tax with the Central Government account. Applying the principle that an assessee cannot be prejudiced for the deductor's default where deduction is evidenced, the authority was directed to grant the TDS credit to the employee. Any recovery or adjustment already effected on account of the consequent demand was ordered to be refunded with statutory interest within eight weeks. - HC
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