Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The dominant issue was whether the circuit bench had territorial jurisdiction to entertain an appeal and cross-objection arising from an assessment order passed by an assessing officer at another station. On a reference due to a difference of opinion between members, the third member held that the circuit bench lacked jurisdiction over the appeal; consequently, the appeal was not maintainable and was dismissed. Parties were left at liberty to pursue appropriate remedies before the competent forum, and the revenue was similarly permitted to approach the appropriate forum if so advised. - ITAT
The dominant issue was whether the circuit bench had territorial jurisdiction to entertain an appeal and cross-objection arising from an assessment order passed by an assessing officer at another station. On a reference due to a difference of opinion between members, the third member held that the circuit bench lacked jurisdiction over the appeal; consequently, the appeal was not maintainable and was dismissed. Parties were left at liberty to pursue appropriate remedies before the competent forum, and the revenue was similarly permitted to approach the appropriate forum if so advised. - ITAT
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