GSTAT confirmed that appellants must file English translations of non-English documents. Transitional leniency does not override the statutory rule.
The new form consolidates multiple income disclosures into one, enabling accurate TDS deduction. Key takeaway: unified reporting reduces excess tax deduction and refunds.
Court held that penalty under Section 270A cannot apply where assessed income does not exceed processed income. Key takeaway: statutory conditions must be strictly met.
The Tribunal held that the assessee had adequately explained the source of cash deposits with supporting evidence. Addition under Section 69A was deleted as the AO failed to rebut the explanation.
The tribunal ruled that reliance only on an investigation report without independent evidence cannot justify treating LTCG as bogus. Additions under Section 68 and commission were deleted.
The Tribunal held that industrial tariff charged by electricity boards is the correct benchmark for CPP transactions. It rejected the use of generator procurement rates adopted by the TPO.
SC allowed classification of Odomos under HSN 38089191 to stand, holding that market identity and consumer understanding supported its treatment as a mosquito repellent.
The Court held that reassessment proceedings must be initiated within the statutory time limit. It found the notice issued after the deadline to be invalid.
The Court found that the authority failed to follow mandatory procedure under Rule 92(3) before rejecting the refund. It held that absence of hearing and improper notice rendered the order invalid.
A detailed overview of updated TDS provisions mapping old and new sections, rates, and thresholds. Helps taxpayers understand compliance requirements across all payment categories.
