GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessm...
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TDS credit on compulsory-acquisition compensation is tied to the assessment year in which the deduction is reflected in Form 26AS. Tax deducted during FY 2022-23 and reflected for AY 2023-24 cannot be claimed for AY 2024-25. The procedure under section 155(20), Rule 134 and Form 71 does not alter that factual alignment; any entitlement for AY 2023-24 remains subject to independent adjudication.
TDS credit on compulsory-acquisition compensation is tied to the assessment year in which the deduction is reflected in Form 26AS. Tax deducted during FY 2022-23 and reflected for AY 2023-24 cannot be claimed for AY 2024-25. The procedure under section 155(20), Rule 134 and Form 71 does not alter that factual alignment; any entitlement for AY 2023-24 remains subject to independent adjudication.
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