Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Denial of TDS credit arising from a Form 26AS mismatch was challenged; ITAT found documentary evidence that the Karta of an HUF and an HUF member had not claimed the TDS credit in their respective returns and that lower authorities failed to appreciate this. On that basis the Tribunal restored the matter to the file of the assessing officer for de novo adjudication to examine whether the TDS credit was unclaimed by each return-filer, and allowed the appeal for statistical purposes directing fresh consideration in accordance with law.
Denial of TDS credit arising from a Form 26AS mismatch was challenged; ITAT found documentary evidence that the Karta of an HUF and an HUF member had not claimed the TDS credit in their respective returns and that lower authorities failed to appreciate this. On that basis the Tribunal restored the matter to the file of the assessing officer for de novo adjudication to examine whether the TDS credit was unclaimed by each return-filer, and allowed the appeal for statistical purposes directing fresh consideration in accordance with law.
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