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...
Page of 4807
Press 'Enter' after typing page number.
301 to 320 of 96140 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Employee travel, hospitality, conveyance, tickets, goods, and hotel boarding expenses were held to fall within the statutory heads of fringe benefits under section 115WB(1)(b) read with section 115WB(2), so the Tribunal upheld the quantum assessment on those items. The Commissioner (Appeals) was also found to have issued only a limited consequential direction to verify tax already paid and finalise computation, not an impermissible fresh remand on merits. On penalty, the Tribunal sustained cancellation under section 271(1)(d), holding that rejection of the assessee's exclusion claim in quantum proceedings did not by itself establish inaccurate particulars, following Reliance Petroproducts.
Employee travel, hospitality, conveyance, tickets, goods, and hotel boarding expenses were held to fall within the statutory heads of fringe benefits under section 115WB(1)(b) read with section 115WB(2), so the Tribunal upheld the quantum assessment on those items. The Commissioner (Appeals) was also found to have issued only a limited consequential direction to verify tax already paid and finalise computation, not an impermissible fresh remand on merits. On penalty, the Tribunal sustained cancellation under section 271(1)(d), holding that rejection of the assessee's exclusion claim in quantum proceedings did not by itself establish inaccurate particulars, following Reliance Petroproducts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
