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...
Page of 4801
Press 'Enter' after typing page number.
561 to 580 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Addition u/s 56(2) - “Property” as defined in explanation (d) (ii) of section 56(2)(vii) makes distinction between the existing shares i.e. the shares already allotted by the company and those share which are pending allotment or not? - application of admission of additional evidence - The Tribunal observed that the issues raised were decided on merits, considering facts and applicable laws. However, due to additional information and grounds presented by the assessee, which were not available to the lower authorities, the Tribunal found it just to restore the matter to the file of the CIT(A) for fresh adjudication.
Addition u/s 56(2) - “Property” as defined in explanation (d) (ii) of section 56(2)(vii) makes distinction between the existing shares i.e. the shares already allotted by the company and those share which are pending allotment or not? - application of admission of additional evidence - The Tribunal observed that the issues raised were decided on merits, considering facts and applicable laws. However, due to additional information and grounds presented by the assessee, which were not available to the lower authorities, the Tribunal found it just to restore the matter to the file of the CIT(A) for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.