Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits
Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits
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