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 ...
The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.
The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.
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