Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC affirms that an appeal under s.249(4)(a) to the CIT(A) is statutorily conditional upon payment/deposit of admitted tax; the statutory requirement admits no judicially implied exception or waiver. In proceedings under the block assessment provision s.158BC, the Court holds the CIT(A) lacks jurisdiction to entertain appeals where the pre-condition of payment of admitted tax remains unsatisfied, even if the legality of the admitted return is contested. The Tribunal's conclusion that the appellant's CIT(A) appeal was not maintainable for non-payment of admitted tax is sustained. The appeal is dismissed and the substantial questions of law are answered against the appellant.
The HC affirms that an appeal under s.249(4)(a) to the CIT(A) is statutorily conditional upon payment/deposit of admitted tax; the statutory requirement admits no judicially implied exception or waiver. In proceedings under the block assessment provision s.158BC, the Court holds the CIT(A) lacks jurisdiction to entertain appeals where the pre-condition of payment of admitted tax remains unsatisfied, even if the legality of the admitted return is contested. The Tribunal's conclusion that the appellant's CIT(A) appeal was not maintainable for non-payment of admitted tax is sustained. The appeal is dismissed and the substantial questions of law are answered against the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
