Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High court noted that the assessee, being an illiterate person, could not appear before the Assessing Officer, and the CIT(A) rightly permitted the assessee to produce additional evidence in accordance with Rule 46A of the Income Tax Rules, 1962. The court emphasized that appellate proceedings are a continuation of assessment proceedings, and in this context, the CIT(A) acted correctly in allowing the assessee to produce the evidence.
Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High court noted that the assessee, being an illiterate person, could not appear before the Assessing Officer, and the CIT(A) rightly permitted the assessee to produce additional evidence in accordance with Rule 46A of the Income Tax Rules, 1962. The court emphasized that appellate proceedings are a continuation of assessment proceedings, and in this context, the CIT(A) acted correctly in allowing the assessee to produce the evidence.
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