Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
The ITAT held that exemption u/s 10(23C) was disallowed due to non-filing of audit report in Form 10BB. Assessee not registered u/s 10(23), ineligible for exemption. Net income to be taxed after allowable expenditure deduction. Remanded to AO to tax net income after deducting expenses like regular, salary, puja, and admissible expenditure. CIT (A) erred in not addressing eligibility issue. Assessee to be assessed as AOP. Issue of eligibility to claim u/s 10(23) to be reconsidered by CIT (A) with opportunity for assessee to present evidence. Remanded for fresh adjudication.
The ITAT held that exemption u/s 10(23C) was disallowed due to non-filing of audit report in Form 10BB. Assessee not registered u/s 10(23), ineligible for exemption. Net income to be taxed after allowable expenditure deduction. Remanded to AO to tax net income after deducting expenses like regular, salary, puja, and admissible expenditure. CIT (A) erred in not addressing eligibility issue. Assessee to be assessed as AOP. Issue of eligibility to claim u/s 10(23) to be reconsidered by CIT (A) with opportunity for assessee to present evidence. Remanded for fresh adjudication.
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