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...
Income accrues or arises or deemed to accrue or arise in India - Unexplained foreign income - residential status of the assessee - The Tribunal upheld the CIT(A)'s decision, noting the AO had treated the assessee as a non-resident and that the global income would only be taxable in India if it accrued or arose in India. - Further, the Tribunal reversed the CIT(A)'s decision on the disallowance of land filling expenses, accepting the assessee's argument regarding non-applicability of TDS deduction requirements due to not being under tax audit as per section 44AB in the preceding year.
Income accrues or arises or deemed to accrue or arise in India - Unexplained foreign income - residential status of the assessee - The Tribunal upheld the CIT(A)'s decision, noting the AO had treated the assessee as a non-resident and that the global income would only be taxable in India if it accrued or arose in India. - Further, the Tribunal reversed the CIT(A)'s decision on the disallowance of land filling expenses, accepting the assessee's argument regarding non-applicability of TDS deduction requirements due to not being under tax audit as per section 44AB in the preceding year.
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