Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Challenge concerned denial of tax deducted at source (TDS) credit where a third-party deductor failed to deposit tax, and maintainability of a writ on territorial grounds. Court held that territorial jurisdiction could not be defeated by a later transfer of the assessing authority and permitted the petition to proceed. On the substantive TDS issue, the court recognised that the assessee cannot be penalised for the deductors failure to deposit and quashed the intimation disallowing TDS credit; consequential recovery was declared illegal and a refund with applicable interest was directed.
Challenge concerned denial of tax deducted at source (TDS) credit where a third-party deductor failed to deposit tax, and maintainability of a writ on territorial grounds. Court held that territorial jurisdiction could not be defeated by a later transfer of the assessing authority and permitted the petition to proceed. On the substantive TDS issue, the court recognised that the assessee cannot be penalised for the deductors failure to deposit and quashed the intimation disallowing TDS credit; consequential recovery was declared illegal and a refund with applicable interest was directed.
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