Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the irregularities in filing in the deceased person's name and the absence of the legal heir's details. The AO failed to include the legal heir's name in form no.36 and did not submit the complete order of the CIT (A). The appeal was dismissed without discussing the merits, with the option for the AO to file a revised appeal with proper documentation and reasons for the delay.
The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the irregularities in filing in the deceased person's name and the absence of the legal heir's details. The AO failed to include the legal heir's name in form no.36 and did not submit the complete order of the CIT (A). The appeal was dismissed without discussing the merits, with the option for the AO to file a revised appeal with proper documentation and reasons for the delay.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
