The Tribunal held that TDS credit cannot be denied merely because it does not appear under the assessee’s PAN. It ruled that the assessee cannot be forced to ensure revision of TDS returns by the deductor.
The Tribunal set aside the dismissal of a delayed appeal, holding that the issue of distribution fee taxability requires fresh examination on merits. The case was remanded to the Assessing Officer for reconsideration with proper hearing.
The Tribunal held that return of advances cannot be taxed under Section 68. The key takeaway is that explained transactions supported by records cannot be treated as unexplained income.
The Tribunal held that delay in filing the return due to pending probate proceedings was beyond the control of executors. It ruled that such delay constituted a bona fide explanation, leading to deletion of penalty under Section 270A.
The Tribunal held that no documentary evidence connected the Customs Broker to the alleged fraudulent exports. Revocation and penalty were quashed for want of proof.
The Tribunal held that commission paid to foreign agents for services rendered outside India is not taxable in India. Consequently, no TDS obligation arises, and disallowance under section 40(a)(i) was deleted.
The tribunal recalled its earlier order after finding it addressed an incorrect issue. It ultimately upheld that no disallowance applies when no expense is claimed.
The case addressed whether insurance services qualify as input services. The Tribunal held that insurance linked to business assets is eligible for Cenvat credit, emphasizing indirect nexus with manufacturing.
The case examined whether a CHA can be penalized for allowing misuse of its licence. The Tribunal upheld the penalty, holding that lack of due diligence leading to smuggling attracts liability.
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to lack of proper authorization. The key takeaway is that jurisdictional compliance is mandatory for tax orders.
