Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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...
Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's explanation for the delay, noting that notices were sent to an outdated address, and the appellant became aware of the assessment order only when a lien was placed on their bank account. Considering the extraordinary circumstances, including the COVID-19 pandemic, the Tribunal condoned the delay and allowed the appeal. Recognizing the appellant's right to proper representation, the Tribunal ordered the restoration of all issues to the AO's file for re-examination, emphasizing the need for adequate opportunity and cooperation from the appellant.
Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's explanation for the delay, noting that notices were sent to an outdated address, and the appellant became aware of the assessment order only when a lien was placed on their bank account. Considering the extraordinary circumstances, including the COVID-19 pandemic, the Tribunal condoned the delay and allowed the appeal. Recognizing the appellant's right to proper representation, the Tribunal ordered the restoration of all issues to the AO's file for re-examination, emphasizing the need for adequate opportunity and cooperation from the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
