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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The Income Tax Appellate Tribunal allowed the assessee's appeal for statistical purposes. It set aside the CIT(A)'s dismissal of the rectification application and directed the CIT(A) to decide the grounds of appeal raised by the assessee on merits as per Section 250(6) of the Act. The Tribunal held that the CIT(A)'s action of not interfering with the CPC's adjustment regarding GST/CENVAT refund on the ground of requiring verification of books of accounts was akin to "missing the woods for trees". The Tribunal emphasized that rules of procedure should promote justice, not obstruct it, relying on the Supreme Court's observation in MV Vali Perov. Fernandeo Lopez case.
The Income Tax Appellate Tribunal allowed the assessee's appeal for statistical purposes. It set aside the CIT(A)'s dismissal of the rectification application and directed the CIT(A) to decide the grounds of appeal raised by the assessee on merits as per Section 250(6) of the Act. The Tribunal held that the CIT(A)'s action of not interfering with the CPC's adjustment regarding GST/CENVAT refund on the ground of requiring verification of books of accounts was akin to "missing the woods for trees". The Tribunal emphasized that rules of procedure should promote justice, not obstruct it, relying on the Supreme Court's observation in MV Vali Perov. Fernandeo Lopez case.
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