Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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TDS under section 194I applies to annual lease rent paid to a development authority, focusing on the scope of the term "rent" as the dominant issue; the present facts mirror prior authority and no substantial distinction was shown, so the authority of the earlier judgment requiring TDS on such payments was applied and the appeals were rejected. The prior decision was held to operate prospectively from its date, and its subsequent judicial affirmation was noted. The question left open by this decision remains available for later resolution.
TDS under section 194I applies to annual lease rent paid to a development authority, focusing on the scope of the term "rent" as the dominant issue; the present facts mirror prior authority and no substantial distinction was shown, so the authority of the earlier judgment requiring TDS on such payments was applied and the appeals were rejected. The prior decision was held to operate prospectively from its date, and its subsequent judicial affirmation was noted. The question left open by this decision remains available for later resolution.
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