Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Assessment mentioning the wrong PAN - PAN of the assessee was wrongly mentioned including the erroneous name in assessment order. The revenue authority was erred to make addition in the hand of the assessee which was not related at all to assessee. The deposit of cash in the bank is recorded in the books of accounts of M/s. Goni Book Shop Bhaderwah which is related to his father & uncle. The two assessments cannot be done under the same PAN. - AT
Assessment mentioning the wrong PAN - PAN of the assessee was wrongly mentioned including the erroneous name in assessment order. The revenue authority was erred to make addition in the hand of the assessee which was not related at all to assessee. The deposit of cash in the bank is recorded in the books of accounts of M/s. Goni Book Shop Bhaderwah which is related to his father & uncle. The two assessments cannot be done under the same PAN. - AT
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