Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Reassessment of a case beyond 6 years - directions were issued u/s 150(1) - adequate opportunity of hearing to the concerned party was not given - The directions issued by the CIT (A) insofar as it records adverse findings, is hereby quashed. In case, the CIT(A) wishes to proceed against the petitioner, he shall do so provided he shall issue appropriate notice in that regard.
Reassessment of a case beyond 6 years - directions were issued u/s 150(1) - adequate opportunity of hearing to the concerned party was not given - The directions issued by the CIT (A) insofar as it records adverse findings, is hereby quashed. In case, the CIT(A) wishes to proceed against the petitioner, he shall do so provided he shall issue appropriate notice in that regard.
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