Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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ITAT upheld denial of deduction under s.54F for sums expended after acquisition of the dwelling, concluding such outlays constituted post-purchase renovation/modification and thus do not qualify as purchase of a new residential unit for s.54F relief. The tribunal affirmed lower authorities' rejection of the claim. Conversely, ITAT directed the AO to allow deduction under s.80C upon verification of the produced LIC premium receipt, ordering grant of the 80C claim accordingly and treating that ground as allowed for statistical purposes. The decision leaves the s.54F disallowance intact and mandates ministerial compliance by the AO regarding the 80C deduction.
ITAT upheld denial of deduction under s.54F for sums expended after acquisition of the dwelling, concluding such outlays constituted post-purchase renovation/modification and thus do not qualify as purchase of a new residential unit for s.54F relief. The tribunal affirmed lower authorities' rejection of the claim. Conversely, ITAT directed the AO to allow deduction under s.80C upon verification of the produced LIC premium receipt, ordering grant of the 80C claim accordingly and treating that ground as allowed for statistical purposes. The decision leaves the s.54F disallowance intact and mandates ministerial compliance by the AO regarding the 80C deduction.
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