Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The ITAT admitted additional grounds and, given the age of the assessee and the need for fairness, allowed one further opportunity to produce evidence on the source of investment in the foreign property, mortgage repayments, and residential status at the time of acquisition and repayment. It noted that the existing material did not conclusively establish the assessee's claim that the property was bought while non-resident from overseas earnings and mortgage finance, but it expressly declined to decide the factual merits or legal objections. The appellate order was set aside and the matter was restored to the CIT(A) for de novo adjudication, with all contentions left open.
The ITAT admitted additional grounds and, given the age of the assessee and the need for fairness, allowed one further opportunity to produce evidence on the source of investment in the foreign property, mortgage repayments, and residential status at the time of acquisition and repayment. It noted that the existing material did not conclusively establish the assessee's claim that the property was bought while non-resident from overseas earnings and mortgage finance, but it expressly declined to decide the factual merits or legal objections. The appellate order was set aside and the matter was restored to the CIT(A) for de novo adjudication, with all contentions left open.
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