Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Penalty under section 270A was challenged where the assessee produced challan evidence of TDS deduction but Form 26AS did not show credit because the deductor had not filed the requisite return. The Tribunal accepted the challan and subsequent filing by the deductor which caused the TDS to appear in Form 26AS; the assessing officer had not undertaken independent verification and the department did not contest the factual developments. Because the tax credit was established and no demand survived, the penalty under section 270A was deleted and the appeal allowed.
Penalty under section 270A was challenged where the assessee produced challan evidence of TDS deduction but Form 26AS did not show credit because the deductor had not filed the requisite return. The Tribunal accepted the challan and subsequent filing by the deductor which caused the TDS to appear in Form 26AS; the assessing officer had not undertaken independent verification and the department did not contest the factual developments. Because the tax credit was established and no demand survived, the penalty under section 270A was deleted and the appeal allowed.
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