Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Effect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision - merely because a particular argument was not raised when the earlier proceedings were decided would not be a sufficient ground to disregard an earlier adjudication made on merits. - HC
Effect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision - merely because a particular argument was not raised when the earlier proceedings were decided would not be a sufficient ground to disregard an earlier adjudication made on merits. - HC
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TaxTMI 
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