Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Validity of reopening order passed without dealing with assessee's submission - The Income Tax Appellate Tribunal (ITAT) had previously ruled in favor of the petitioner in a similar case for the assessment year 2011-2012. The High Court affirmed the ITAT's decision, stating that since the members had already paid taxes on the compensation received, there should not be double taxation. The court also emphasized that the petitioner had entered into the development agreement on behalf of its members, and the compensations were meant for them. - s the order failed to consider the petitioner's explanations regarding the nature of the income and its taxability, the court concluded that it could not be sustained.
Validity of reopening order passed without dealing with assessee's submission - The Income Tax Appellate Tribunal (ITAT) had previously ruled in favor of the petitioner in a similar case for the assessment year 2011-2012. The High Court affirmed the ITAT's decision, stating that since the members had already paid taxes on the compensation received, there should not be double taxation. The court also emphasized that the petitioner had entered into the development agreement on behalf of its members, and the compensations were meant for them. - s the order failed to consider the petitioner's explanations regarding the nature of the income and its taxability, the court concluded that it could not be sustained.
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