Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
TDS credit claims not reflected in Form 26AS require AO verification before allowance; the appellate direction permitting credit where Form 26AS shows TDS, or where the assessee produces evidence plus an indemnity bond, is valid only if the AO conducts necessary verification. The Tribunal found CIT(A) did not mandate unconditional credit but correctly required verification and therefore dismissed Revenue's challenge and the assessee's cross-objection, upholding that credits may be allowed after the AO's appropriate verification.
TDS credit claims not reflected in Form 26AS require AO verification before allowance; the appellate direction permitting credit where Form 26AS shows TDS, or where the assessee produces evidence plus an indemnity bond, is valid only if the AO conducts necessary verification. The Tribunal found CIT(A) did not mandate unconditional credit but correctly required verification and therefore dismissed Revenue's challenge and the assessee's cross-objection, upholding that credits may be allowed after the AO's appropriate verification.
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