Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Where TDS is tendered by cheque to the authorised bank within the prescribed due date and the cheque is honoured without dishonour, payment relates back to the date of tender. The Tribunal relied on the bank acknowledgment, draft challans and bank letter to find that the cheque was presented on time, and that realisation on the next working day was only because the intervening day was a holiday. On that basis, there was no default in deposit of TDS and no liability to interest under section 201(1A); the interest levy was deleted and the connected appeal followed the same result.
Where TDS is tendered by cheque to the authorised bank within the prescribed due date and the cheque is honoured without dishonour, payment relates back to the date of tender. The Tribunal relied on the bank acknowledgment, draft challans and bank letter to find that the cheque was presented on time, and that realisation on the next working day was only because the intervening day was a holiday. On that basis, there was no default in deposit of TDS and no liability to interest under section 201(1A); the interest levy was deleted and the connected appeal followed the same result.
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