Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The ITAT, an Appellate Tribunal, considered a case regarding rectification u/s 254 related to Compensation under BTALA. The Tribunal found the applicant's attempt for review without pointing out any error in the order as lacking merit. The Tribunal's original dismissal of the appeal was not to be reevaluated. Reference to CIT v/s D.P. Sandu Bros. Chembur Pvt. Ltd indicated that tenancy right surrender falls u/s 45 as capital gains, but was deemed irrelevant here. The applicant's delay in approaching the High Court and repeated adjournments weakened their position. The request for additional evidence was rejected due to lack of prescribed procedure. The applicant failed to identify any error in the order and merely reiterated previous arguments. The Tribunal concluded that the applicant's filing was not maintainable and dismissed it.
The ITAT, an Appellate Tribunal, considered a case regarding rectification u/s 254 related to Compensation under BTALA. The Tribunal found the applicant's attempt for review without pointing out any error in the order as lacking merit. The Tribunal's original dismissal of the appeal was not to be reevaluated. Reference to CIT v/s D.P. Sandu Bros. Chembur Pvt. Ltd indicated that tenancy right surrender falls u/s 45 as capital gains, but was deemed irrelevant here. The applicant's delay in approaching the High Court and repeated adjournments weakened their position. The request for additional evidence was rejected due to lack of prescribed procedure. The applicant failed to identify any error in the order and merely reiterated previous arguments. The Tribunal concluded that the applicant's filing was not maintainable and dismissed it.
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