Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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Estate income administered by a sole executor falls under Section 168(1)(a) and must be assessed as if the executor were an individual. The maximum marginal rate applicable to an association of persons cannot be imposed merely by characterising the estate as an artificial juridical person. Verification of the testament and will is necessary to establish whether a sole executor administered the estate. On such verification, estate income is assessable at individual slab rates; the assessment was remitted to the Assessing Officer for this limited purpose.
Estate income administered by a sole executor falls under Section 168(1)(a) and must be assessed as if the executor were an individual. The maximum marginal rate applicable to an association of persons cannot be imposed merely by characterising the estate as an artificial juridical person. Verification of the testament and will is necessary to establish whether a sole executor administered the estate. On such verification, estate income is assessable at individual slab rates; the assessment was remitted to the Assessing Officer for this limited purpose.
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