Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
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Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Whether a disallowance for failure to deduct tax at source could apply to payments by a charitable trust whose receipts were assessed under 'income from other sources' was decided by the ITAT. The tribunal held that the Finance Act, 2017 amendment (effective 01.04.2018) extends the mechanics of disallowance provisions to income from other sources only from that date; therefore, prior to 01.04.2018 an assessing officer could not invoke those disallowance provisions against such receipts. The AO's disallowance was deleted and the assessee's appeal was allowed, with reliance on an earlier ITAT precedent reaching the same conclusion.
Whether a disallowance for failure to deduct tax at source could apply to payments by a charitable trust whose receipts were assessed under 'income from other sources' was decided by the ITAT. The tribunal held that the Finance Act, 2017 amendment (effective 01.04.2018) extends the mechanics of disallowance provisions to income from other sources only from that date; therefore, prior to 01.04.2018 an assessing officer could not invoke those disallowance provisions against such receipts. The AO's disallowance was deleted and the assessee's appeal was allowed, with reliance on an earlier ITAT precedent reaching the same conclusion.
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