Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand of the assessee who sold the land - earlier, the tribunal has deleted the addition - The summons issued by the AO if served upon the land owners then non appearance of the land owners would not discharge the AO from conducting further enquiry. Assessee cannot be blamed for non appearance of the land owners in response to the summons if any issued by the AO. - AT
Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand of the assessee who sold the land - earlier, the tribunal has deleted the addition - The summons issued by the AO if served upon the land owners then non appearance of the land owners would not discharge the AO from conducting further enquiry. Assessee cannot be blamed for non appearance of the land owners in response to the summons if any issued by the AO. - AT
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