Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
ITAT remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment.
ITAT remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment.
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