Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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.
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