Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The ITAT Raipur had jurisdiction over the case of a private salaried employee's reopened assessment. The jurisdiction was transferred u/s 127 to ITO, Ward-1(1), Bhilai by order of ACIT Tax-1 u/s 120. The claim of exemption of Leave Fare Concession (LFC) was disallowed. The Tribunal upheld the jurisdiction transfer and the disallowance, dismissing the assessee's appeal. The CIT(A) had rightly sustained the disallowance.
The ITAT Raipur had jurisdiction over the case of a private salaried employee's reopened assessment. The jurisdiction was transferred u/s 127 to ITO, Ward-1(1), Bhilai by order of ACIT Tax-1 u/s 120. The claim of exemption of Leave Fare Concession (LFC) was disallowed. The Tribunal upheld the jurisdiction transfer and the disallowance, dismissing the assessee's appeal. The CIT(A) had rightly sustained the disallowance.
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