Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
A delayed duplicate TDS re-deposit was treated as a real revenue loss because the second payment, though made under mistake, was beyond time and the payee had already availed credit; the levy of interest was therefore sustained. By contrast, where the assessee had already deposited TDS and filed Form 26QB within time, the later filing was only a mistaken duplication and not an original default in furnishing the statement; late fee under section 234E was therefore deleted. The appeal was partly allowed.
A delayed duplicate TDS re-deposit was treated as a real revenue loss because the second payment, though made under mistake, was beyond time and the payee had already availed credit; the levy of interest was therefore sustained. By contrast, where the assessee had already deposited TDS and filed Form 26QB within time, the later filing was only a mistaken duplication and not an original default in furnishing the statement; late fee under section 234E was therefore deleted. The appeal was partly allowed.
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