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...
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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