Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head “income from house property”. But in the case on hand, the assessee received rent only by sub letting the property, therefore, we are of the view that the assessee has rightly shown the rental income under the head “income from other sources”. - AT
Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head “income from house property”. But in the case on hand, the assessee received rent only by sub letting the property, therefore, we are of the view that the assessee has rightly shown the rental income under the head “income from other sources”. - AT
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