Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Tax deduction at source remained mandatory, and interim protection against withholding was refused because no finding had been made that the payments were not chargeable to tax; the Court would not bypass statutory deduction on equitable grounds or by substituting security. To end the continuing uncertainty for the non-resident taxpayer, the pending advance ruling applications were treated as withdrawn, and the Assessing Officer was directed to complete the A.Y. 2018-19 assessment while examining taxability under the Act, the DTAA, and the equalisation levy implications.
Tax deduction at source remained mandatory, and interim protection against withholding was refused because no finding had been made that the payments were not chargeable to tax; the Court would not bypass statutory deduction on equitable grounds or by substituting security. To end the continuing uncertainty for the non-resident taxpayer, the pending advance ruling applications were treated as withdrawn, and the Assessing Officer was directed to complete the A.Y. 2018-19 assessment while examining taxability under the Act, the DTAA, and the equalisation levy implications.
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