Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.
Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.
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