Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Section 10(26) exemption for a Scheduled Tribe assessee is not automatic; it applies only when the statutory conditions coexist, including that the salary income accrues or arises from a source situated in the notified area. Salary generally accrues where the services are performed, so the employer's office location is not decisive. On the record produced, the employer's certificate only showed current work-from-home status and did not establish that the assessee worked from Meghalaya for the full relevant year, while the employment terms were not produced. The Tribunal therefore remanded the exemption claim to the Assessing Officer for fresh consideration.
Section 10(26) exemption for a Scheduled Tribe assessee is not automatic; it applies only when the statutory conditions coexist, including that the salary income accrues or arises from a source situated in the notified area. Salary generally accrues where the services are performed, so the employer's office location is not decisive. On the record produced, the employer's certificate only showed current work-from-home status and did not establish that the assessee worked from Meghalaya for the full relevant year, while the employment terms were not produced. The Tribunal therefore remanded the exemption claim to the Assessing Officer for fresh consideration.
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