Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
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TDS on cross border service charges was examined as fees for technical services under the India-Singapore DTAA, which, if more beneficial, prevails and renders the impugned TDS liability unsustainable. The High Court held that the Assessing Officer (TDS) may independently initiate proceedings treating a payer as an assessee in default, regardless of a concurrent scrutiny assessment under Section 143(3); such proceedings are separate and can impose interest and penalty. However, the AO(TDS) wrongly disregarded DTAA applicability and relied on invoice descriptions; consequently the order declaring the petitioner an assessee in default was quashed and set aside.
TDS on cross border service charges was examined as fees for technical services under the India-Singapore DTAA, which, if more beneficial, prevails and renders the impugned TDS liability unsustainable. The High Court held that the Assessing Officer (TDS) may independently initiate proceedings treating a payer as an assessee in default, regardless of a concurrent scrutiny assessment under Section 143(3); such proceedings are separate and can impose interest and penalty. However, the AO(TDS) wrongly disregarded DTAA applicability and relied on invoice descriptions; consequently the order declaring the petitioner an assessee in default was quashed and set aside.
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