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...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Condonation of delay filling appeals - The Tribunal, after thorough analysis, decided to condone the delay, considering the principle of substantial justice. It also found shortcomings in the AO's actions, including inadequate investigations and discrepancies in assessments. Additionally, it criticized the CIT(A) for not properly considering additional evidence and not adjudicating on the merits of the case. Ultimately, the Tribunal set aside the order of the CIT(A) and remanded the case for a fresh adjudication, allowing the appeal for statistical purposes.
Condonation of delay filling appeals - The Tribunal, after thorough analysis, decided to condone the delay, considering the principle of substantial justice. It also found shortcomings in the AO's actions, including inadequate investigations and discrepancies in assessments. Additionally, it criticized the CIT(A) for not properly considering additional evidence and not adjudicating on the merits of the case. Ultimately, the Tribunal set aside the order of the CIT(A) and remanded the case for a fresh adjudication, allowing the appeal for statistical purposes.
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