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...
Page of 4784
Press 'Enter' after typing page number.
301 to 320 of 95673 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The order passed by CIT(A) is invalid as it was passed ex-parte without affording adequate opportunity of being heard and denying inspection of assessment records, violating principles of natural justice. The order was passed on 18.03.2022, a public holiday, despite notice requiring assessee to submit written submissions by 21.03.2022. CIT(A) erroneously concluded documents sought were irrelevant or already in assessee's possession without evidence. Denying certified copies of assessment record deprived assessee of documentary evidence. Adjournments sought were due to partial supply of records despite repeated reminders. The order violates natural justice and is set aside. Matter remanded to CIT(A) to decide afresh expeditiously within three months, allowing assessee's appeal for statistical purposes.
The order passed by CIT(A) is invalid as it was passed ex-parte without affording adequate opportunity of being heard and denying inspection of assessment records, violating principles of natural justice. The order was passed on 18.03.2022, a public holiday, despite notice requiring assessee to submit written submissions by 21.03.2022. CIT(A) erroneously concluded documents sought were irrelevant or already in assessee's possession without evidence. Denying certified copies of assessment record deprived assessee of documentary evidence. Adjournments sought were due to partial supply of records despite repeated reminders. The order violates natural justice and is set aside. Matter remanded to CIT(A) to decide afresh expeditiously within three months, allowing assessee's appeal for statistical purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
