Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
The Appellate Tribunal addressed various issues: (1) Discrepancy in income due to different accounting methods for fees, service tax, and GST. Assessee's reconciliation supported by explanations and evidence accepted, and addition by AO deleted. (2) Payment to retired partners as per partnership deed for incomplete work justified; addition deleted. (3) Short credit of TDS to be verified as directed by CIT(A), remitted back to AO for verification. Assessee's grounds allowed on all issues.
The Appellate Tribunal addressed various issues: (1) Discrepancy in income due to different accounting methods for fees, service tax, and GST. Assessee's reconciliation supported by explanations and evidence accepted, and addition by AO deleted. (2) Payment to retired partners as per partnership deed for incomplete work justified; addition deleted. (3) Short credit of TDS to be verified as directed by CIT(A), remitted back to AO for verification. Assessee's grounds allowed on all issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
