Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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