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...
Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-Resident Indian - The AO assessed the property below its market value, leading to an addition of income from other sources. The appellant contested this assessment, alleging procedural lapses including the failure to consider evidence and the non-referral of the matter to the Valuation Officer. Additionally, objections raised before the DRP were not adequately addressed. The Tribunal remitted the matter back to the AO for de novo consideration, granting the appellant another opportunity to present their case.
Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-Resident Indian - The AO assessed the property below its market value, leading to an addition of income from other sources. The appellant contested this assessment, alleging procedural lapses including the failure to consider evidence and the non-referral of the matter to the Valuation Officer. Additionally, objections raised before the DRP were not adequately addressed. The Tribunal remitted the matter back to the AO for de novo consideration, granting the appellant another opportunity to present their case.
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