Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The ITAT held that the ex parte dismissal by the CIT(A) did not comply with s. 250(6) of the Act because the order failed to state the points for determination, decisions thereon and reasons; accordingly the impugned order was set aside. The matter is restored to the file of the learned CIT(A) for fresh adjudication on merits, with a direction that the Appellant shall cooperate in proceedings before the CIT(A). The Tribunal treated the grounds as allowed for statistical purposes and remitted the issue for de novo consideration, rejecting the in limine dismissal and requiring the CIT(A) to decide the points with cogent reasons.
The ITAT held that the ex parte dismissal by the CIT(A) did not comply with s. 250(6) of the Act because the order failed to state the points for determination, decisions thereon and reasons; accordingly the impugned order was set aside. The matter is restored to the file of the learned CIT(A) for fresh adjudication on merits, with a direction that the Appellant shall cooperate in proceedings before the CIT(A). The Tribunal treated the grounds as allowed for statistical purposes and remitted the issue for de novo consideration, rejecting the in limine dismissal and requiring the CIT(A) to decide the points with cogent reasons.
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