Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Admission of additional evidence under Rule 29 of ITAT Rules was allowed and admitted. Non-deduction of tax at source was considered: for two payees, production and departmental verification of TDS certificates established that the assessee is not in default, and the demand under section 201(1) and interest under section 201(1A) relating to those payments were deleted. For two other payees, a 30% disallowance of expenditure for non-deduction was upheld and the Assessing Officer was directed to recompute any liability accordingly. Verification of TDS return filing was ordered and fee under section 234E to be deleted if return was timely.
Admission of additional evidence under Rule 29 of ITAT Rules was allowed and admitted. Non-deduction of tax at source was considered: for two payees, production and departmental verification of TDS certificates established that the assessee is not in default, and the demand under section 201(1) and interest under section 201(1A) relating to those payments were deleted. For two other payees, a 30% disallowance of expenditure for non-deduction was upheld and the Assessing Officer was directed to recompute any liability accordingly. Verification of TDS return filing was ordered and fee under section 234E to be deleted if return was timely.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
