Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.
The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.
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