Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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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