Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Leave encashment exemption under the income tax provisions was restricted by the assessing officer on the basis that the employer was not a Central or State government; however a subsequent CBDT notification raised the permissible limit. The Tribunal found the AO erred by limiting the exemption to a lower amount and directed grant of the full claimed leave encashment exemption since it falls within the enhanced limit, allowing the assessee's appeal.
Leave encashment exemption under the income tax provisions was restricted by the assessing officer on the basis that the employer was not a Central or State government; however a subsequent CBDT notification raised the permissible limit. The Tribunal found the AO erred by limiting the exemption to a lower amount and directed grant of the full claimed leave encashment exemption since it falls within the enhanced limit, allowing the assessee's appeal.
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