Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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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