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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The ITAT Amritsar considered an appeal before CIT(A) u/s 249 regarding non-admission of appeal due to non-payment of advance tax u/s 249(4)(b). The assessee claimed no taxable income, citing agricultural income and non-taxable gifts. Documentary evidence was submitted. The Tribunal found the assessee's stance consistent and declared NIL taxable income, indicating no obligation to pay advance tax u/s 207 and sec 209. The CIT(A) was directed to admit the appeal, considering advance tax as NIL. The order was set aside for further verification of evidence and proper opportunity for the assessee. Appeal allowed for statistical purposes.
The ITAT Amritsar considered an appeal before CIT(A) u/s 249 regarding non-admission of appeal due to non-payment of advance tax u/s 249(4)(b). The assessee claimed no taxable income, citing agricultural income and non-taxable gifts. Documentary evidence was submitted. The Tribunal found the assessee's stance consistent and declared NIL taxable income, indicating no obligation to pay advance tax u/s 207 and sec 209. The CIT(A) was directed to admit the appeal, considering advance tax as NIL. The order was set aside for further verification of evidence and proper opportunity for the assessee. Appeal allowed for statistical purposes.
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