Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Denial of TDS credit arising from a Form 26AS mismatch was challenged; ITAT found documentary evidence that the Karta of an HUF and an HUF member had not claimed the TDS credit in their respective returns and that lower authorities failed to appreciate this. On that basis the Tribunal restored the matter to the file of the assessing officer for de novo adjudication to examine whether the TDS credit was unclaimed by each return-filer, and allowed the appeal for statistical purposes directing fresh consideration in accordance with law.
Denial of TDS credit arising from a Form 26AS mismatch was challenged; ITAT found documentary evidence that the Karta of an HUF and an HUF member had not claimed the TDS credit in their respective returns and that lower authorities failed to appreciate this. On that basis the Tribunal restored the matter to the file of the assessing officer for de novo adjudication to examine whether the TDS credit was unclaimed by each return-filer, and allowed the appeal for statistical purposes directing fresh consideration in accordance with law.
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