Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left issue open. Tribunal clarified Supreme Court appeals were on different issues, not classification. Commissioner bound by Tribunal precedents, cannot independently decide contrary. Order set aside for not following judicial discipline and binding precedents, displaying mala fides. Appeal allowed.
Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left issue open. Tribunal clarified Supreme Court appeals were on different issues, not classification. Commissioner bound by Tribunal precedents, cannot independently decide contrary. Order set aside for not following judicial discipline and binding precedents, displaying mala fides. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
