Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
The Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
The Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
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