Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Assessment proceedings examined assessee's claim relating to ICDS adjustment made in intimation u/s 143(1). AO issued notices seeking information, assessee provided explanations and documentation supporting claim. AO passed assessment order without adverse findings, indicating acceptance of assessee's claim. However, while computing income, AO considered figure from section 143(1) intimation without deleting ICDS adjustment, despite examining and accepting assessee's claim during assessment proceedings. ITAT found AO should have deleted ICDS adjustment after duly examining and accepting assessee's claim. Consequently, ITAT set aside CIT(A)'s order and directed deletion of ICDS adjustment, allowing assessee's appeal.
Assessment proceedings examined assessee's claim relating to ICDS adjustment made in intimation u/s 143(1). AO issued notices seeking information, assessee provided explanations and documentation supporting claim. AO passed assessment order without adverse findings, indicating acceptance of assessee's claim. However, while computing income, AO considered figure from section 143(1) intimation without deleting ICDS adjustment, despite examining and accepting assessee's claim during assessment proceedings. ITAT found AO should have deleted ICDS adjustment after duly examining and accepting assessee's claim. Consequently, ITAT set aside CIT(A)'s order and directed deletion of ICDS adjustment, allowing assessee's appeal.
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