Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
