Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Assessment of trust expenditure centred on whether claimed expenses demonstrated application of income for charitable purposes; the tribunal accepted documentary evidence (salary registers, salary ledgers, cash book, bank book, payment records and other ledger accounts) and agreed with the CIT(A) that the assessing officer offered no basis to disallow a portion of expenses. The appellate panel found the majority of costs were salary-related and substantiated, noted no infirmity in the remaining ledgers, and dismissed the revenue appeal for lack of contrary evidential foundation.
Assessment of trust expenditure centred on whether claimed expenses demonstrated application of income for charitable purposes; the tribunal accepted documentary evidence (salary registers, salary ledgers, cash book, bank book, payment records and other ledger accounts) and agreed with the CIT(A) that the assessing officer offered no basis to disallow a portion of expenses. The appellate panel found the majority of costs were salary-related and substantiated, noted no infirmity in the remaining ledgers, and dismissed the revenue appeal for lack of contrary evidential foundation.
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