S. 244A: Refunds-Interest on delayed payment of TDS-Date of tendering cheque to authorised bank constitutes date of payment-Rigidities of online portal cannot deny substantive justice-Refund with interest ordered. [S. 201, 220, Art. 226]

S. 226: Collection and recovery of tax-Spouse-Other modes of recovery-Mere spouse of a director does not create liability for the company’s tax dues; hence, attachment of the spouse’s bank account under section 226(3) is without jurisdiction and invalid. The order was quashed and set aside. [S. 226(3), 179, Art. 226]

S. 220: Collection and recovery of tax-Stay of demand-Pendency of appeal before CIT(A)-CBDT Office Memorandums do not mandate a rigid pre-deposit of 20%-Assessing Officers must judicially exercise discretion based on prima facie merits, financial hardship, and potential hardship-Matter remanded to the Assessing Officer. [S. 220(6), 250, Art. 226]

S. 220: Collection and recovery of tax-Stay-Pendency of appeal before CIT(A)-Refund-Recovery during pendency of appeal before First Appellate Authority cannot exceed 20 per cent of disputed demand without explicit approval of Principal Commissioner-Adjustment of refund in excess of 20% held contrary to CBDT instructions-Directed to refund the amount. [S. 220(6), 250, 270A, Art. 226]

S. 220: Collection and recovery of tax-Stay-Adjustment of refund-Pendency of appeal before CIT(A)-Refund cannot be adjusted against a demand stayed under section 220(6); once the assessee is treated as not in default, such recovery is impermissible-Directed to refund the amount. [S. 220(6), 245, Art. 226]

S. 206C: Collection at source-Trading-Forest produce-No legislative mandate to collect TCS on compounding fees or fines recovered from illegal miners and mineral transporters-SLP dismissed [S. 206(IC), Art. 136, MMDR Act, 1957, S. 23A, Chhattisgarh Minor Mineral Rules, 2015, R. 71(5)]

S. 205: Deduction of tax at source-Bar against direct demand on assessee-Non-deposit of TDS-Revenue cannot recover the same tax from the assessee merely because the employer failed to deposit the TDS with the Government-SLP dismissed on account of delay by 360 days and also on merits. [S.143(1), 199, Art. 136]

S. 205: Deduction of tax at source-Bar against direct demand on assessee-Non-deposit of TDS-No demand can be raised against the assessee under sections 199 and 205 where TDS has been deducted but not deposited by the deductor; directions for CBDT software modifications, being unrelated to the dispute, are unsustainable. [S.199, Art.136]

S. 197: Deduction at source-Certificate for lower rate-competent authority issuing nil rate certificate for part of the financial year and for subsequent part of same financial year directed tax deduction at the rate of 0.1 per cent-unjustified-Directed to issue nil rate certificate-DTAA-India-UK .[S.9(1)(i), 90, Art . 8, Art . 226]

S. 197: Deduction at source-Certificate for lower rate-Royalty-Subscription Fee-Distribution fees for subscription-based information and software products-Tribunal finding in group entity’s case under identical facts held receipts were not royalty-Assessing Officer cannot disregard precedent based on conjectures-Impugned withholding certificate set aside and NIL rate certificate directed-DTAA-India-UK. [S. 9(1)(vi), 197, Art. 7, 13, Art. 226]