Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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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