Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
The ITAT held that salary paid by a charitable trust to its Chairperson was not excessive where the Department had accepted similar remuneration in earlier and later years, so the disallowance under section 13(2)(c) was deleted. It also found that repairs to rented premises used by the trust were commercially expedient and that no personal benefit to a specified person had been shown, so that addition was deleted as well. On the separate appellate issue, the Tribunal held that the CIT(A) had failed to consider the assessee's written submissions, additional evidence and Rule 46A application, amounting to a natural justice defect, and remanded the matter for fresh adjudication after reasonable opportunity.
The ITAT held that salary paid by a charitable trust to its Chairperson was not excessive where the Department had accepted similar remuneration in earlier and later years, so the disallowance under section 13(2)(c) was deleted. It also found that repairs to rented premises used by the trust were commercially expedient and that no personal benefit to a specified person had been shown, so that addition was deleted as well. On the separate appellate issue, the Tribunal held that the CIT(A) had failed to consider the assessee's written submissions, additional evidence and Rule 46A application, amounting to a natural justice defect, and remanded the matter for fresh adjudication after reasonable opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
