Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
ITAT allowed the assessee's additional claim, holding that while the AO may lack jurisdiction to adjudicate an additional claim absent a revised return, the appellate authority possesses jurisdiction to admit such a claim. The Tribunal found prima facie merit in the assessee's contention that she is a not-ordinarily-resident and not a resident, and that certain foreign income should therefore not be taxable in India. The appeal was remitted to the AO for a limited purpose: to verify the assessee's period of stay from 01.04.2005 to 31.03.2012 under section 6(6) of the Income-tax Act, determine residential status, and grant any reliefs as per law. Grounds 1 and 2 were allowed for statistical purposes.
ITAT allowed the assessee's additional claim, holding that while the AO may lack jurisdiction to adjudicate an additional claim absent a revised return, the appellate authority possesses jurisdiction to admit such a claim. The Tribunal found prima facie merit in the assessee's contention that she is a not-ordinarily-resident and not a resident, and that certain foreign income should therefore not be taxable in India. The appeal was remitted to the AO for a limited purpose: to verify the assessee's period of stay from 01.04.2005 to 31.03.2012 under section 6(6) of the Income-tax Act, determine residential status, and grant any reliefs as per law. Grounds 1 and 2 were allowed for statistical purposes.
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