Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the Assessing Officer treated the receipt of land as income from other sources, which was contested by the appellant's husband, stating it should be exempt due to its origin from an institution with Section 12A registration. The court directed the matter back to the Commissioner of Income Tax (Appeals) for further consideration, emphasizing the principles of natural justice and affording the appellant another opportunity to present their case.
Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the Assessing Officer treated the receipt of land as income from other sources, which was contested by the appellant's husband, stating it should be exempt due to its origin from an institution with Section 12A registration. The court directed the matter back to the Commissioner of Income Tax (Appeals) for further consideration, emphasizing the principles of natural justice and affording the appellant another opportunity to present their case.
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