Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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Taxability of unutilized accumulated funds u/s 11(2) as income u/s 11(3) - The CIT(A) upheld the Assessing Officer's decision, which was based on a Section 263 order from the DIT(E), regarding the taxability of these funds. However, the Tribunal, guided by a High Court order, restored the appeal to the CIT(A) for reconsideration, specifically within the framework of Sections 11(2) and 11(3) of the Act, after giving the assessee a fair opportunity to be heard. - AT
Taxability of unutilized accumulated funds u/s 11(2) as income u/s 11(3) - The CIT(A) upheld the Assessing Officer's decision, which was based on a Section 263 order from the DIT(E), regarding the taxability of these funds. However, the Tribunal, guided by a High Court order, restored the appeal to the CIT(A) for reconsideration, specifically within the framework of Sections 11(2) and 11(3) of the Act, after giving the assessee a fair opportunity to be heard. - AT
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