Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
Where an assessee files an application to withdraw an appeal, the Commissioner (Appeals) remains obliged to decide the appeal on its merits within the parameters of section 251(1)(a); dismissing the appeal in limine without merit-based consideration is contrary to that duty. The impugned CIT(A) order was set aside and all issues restored for de novo adjudication; CIT(A) must provide the assessee an opportunity to be heard and decide the appeal on merits. The appellate position is restored and the appeal is allowed for statistical purposes.
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