Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
TDS credit could not be denied where income received after the taxpayer's husband's death was accepted and assessed in the legal heir's hands, even though the deduction was reflected against the deceased's PAN. The Tribunal held that once the assessee was recognised on the tax portal as the legal heir and the deceased's PAN had been surrendered, the Revenue could not tax the same income in her hands and simultaneously refuse credit for tax deducted from it. The objection that the return was not filed in the capacity of legal heir was rejected, and TDS credit with consequential refund and interest was directed.
TDS credit could not be denied where income received after the taxpayer's husband's death was accepted and assessed in the legal heir's hands, even though the deduction was reflected against the deceased's PAN. The Tribunal held that once the assessee was recognised on the tax portal as the legal heir and the deceased's PAN had been surrendered, the Revenue could not tax the same income in her hands and simultaneously refuse credit for tax deducted from it. The objection that the return was not filed in the capacity of legal heir was rejected, and TDS credit with consequential refund and interest was directed.
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