India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
This case pertains to the pendency of appeals before the Commissioner of Income Tax (Appeals) and the initiation of recovery proceedings by the Income Tax Department for outstanding demands. The High Court expressed disappointment with the respondents for not addressing the issue of pendency despite specific directions. The Court observed that if the respondents are not interested in resolving the issue by classifying appeals based on recurring or covered issues, no recovery should be made from assessees during the pendency of appeals. Consequently, the Court ordered a stay on recovery of outstanding dues from petitioners whose appeals are pending until the disposal of these petitions.
This case pertains to the pendency of appeals before the Commissioner of Income Tax (Appeals) and the initiation of recovery proceedings by the Income Tax Department for outstanding demands. The High Court expressed disappointment with the respondents for not addressing the issue of pendency despite specific directions. The Court observed that if the respondents are not interested in resolving the issue by classifying appeals based on recurring or covered issues, no recovery should be made from assessees during the pendency of appeals. Consequently, the Court ordered a stay on recovery of outstanding dues from petitioners whose appeals are pending until the disposal of these petitions.
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TaxTMI 
TaxTMI 
of 4868 
