Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Claim of TDS liability under different provision i.e u/s 194I as ...


Court Rules TDS Liability Must Align with Section 194I, Not 194J; Emphasizes Natural Justice in Appeals.

May 27, 2016

Case Laws     Income Tax     HC

Claim of TDS liability under different provision i.e u/s 194I as against u/s 194J - It is not possible to import the existence or the consideration of any point not raised and adjudicated before the authorities or the Tribunal, much against the principles of natural justice and that too at this juncture in the appeal proceedings under the fiscal statute. - HC

View Source

 


 

You may also like:

  1. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

  2. The High Court addressed a case involving a violation of natural justice principles due to the rejection of the petitioner's request for cross-examination in a matter...

  3. The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

  4. Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments,...

  5. The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

  6. Ex-parte order - Quantification of Liability - intention of evade GST - improper accounting of goods - The High court agrees with the petitioner's contention regarding...

  7. The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

  8. Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any...

  9. HC examined a challenge to an adjudication order allegedly issued without providing hearing opportunity. Despite claims of natural justice violation, the court found...

  10. Extinguishment of liability as per order of NCLT - challenge to order issued u/s 73 of the SGST/CGST Act 2017 - The High Court noted the NCLT order's explicit directive...

  11. The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of...

  12. Appeal rejected on the ground of delay - Refund of unutilised input tax credit - The Court examined the interpretation of Rule 108(3) of the CGST Rules, which mandated...

  13. TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

  14. TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS...

  15. The case involves an appeal before CESTAT regarding continuation post Corporate Insolvency Resolution Process (CIRP) under IBC, 2016. NCLT approved a Resolution Plan...

 

Quick Updates:Latest Updates