Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Rectification u/s 154 - claim the allowance of 50% of the expenses against the commission income - Since the assessee has himself not pressed the issue as to allowability of 50% of the expenses against the income earned in the original appeal filed before the Tribunal vide appeal for for A.Y. 2004-05 to A.Y 2010-11 decided against which miscellaneous application has also been dismissed, he is not entitled to re-agitate the same issue before the Tribuanl under the garb of filing application under section 154 of the Act before the AO and then filling the appeal before the Ld. CIT(A) and the Tribunal. - AT
Rectification u/s 154 - claim the allowance of 50% of the expenses against the commission income - Since the assessee has himself not pressed the issue as to allowability of 50% of the expenses against the income earned in the original appeal filed before the Tribunal vide appeal for for A.Y. 2004-05 to A.Y 2010-11 decided against which miscellaneous application has also been dismissed, he is not entitled to re-agitate the same issue before the Tribuanl under the garb of filing application under section 154 of the Act before the AO and then filling the appeal before the Ld. CIT(A) and the Tribunal. - AT
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