Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Liability for non-remittance of TDS rests with those responsible for corporate affairs; petitioner may challenge assessment orders as based on the company's erroneous TDS declaration and is entitled to pursue the statutory appellate remedy under Section 260A of the Income Tax Act, which must be followed rather than seeking Article 226 review. The Official Liquidator failed to consider the petitioner's representation; the court directed the Liquidator to consider instituting appeals and placed a temporary bar on precipitative recovery or prosecution until the representation is decided or the appeal period expires.
Liability for non-remittance of TDS rests with those responsible for corporate affairs; petitioner may challenge assessment orders as based on the company's erroneous TDS declaration and is entitled to pursue the statutory appellate remedy under Section 260A of the Income Tax Act, which must be followed rather than seeking Article 226 review. The Official Liquidator failed to consider the petitioner's representation; the court directed the Liquidator to consider instituting appeals and placed a temporary bar on precipitative recovery or prosecution until the representation is decided or the appeal period expires.
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