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...
Page of 4811
Press 'Enter' after typing page number.
6381 to 6400 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Amounts characterized as death cum retirement gratuity and commuted pension were accepted as exempt under the relevant exemption provisions and must be excluded from salary for tax purposes; corresponding additions to salary were deleted. The reliance on a special tax on unexplained income for those salary additions was held inapplicable. A separate addition treating a time deposit as unexplained money was deleted because declared salary and exempt retirement receipts adequately accounted for the deposit and the addition rested on surmise without evidential foundation.
Amounts characterized as death cum retirement gratuity and commuted pension were accepted as exempt under the relevant exemption provisions and must be excluded from salary for tax purposes; corresponding additions to salary were deleted. The reliance on a special tax on unexplained income for those salary additions was held inapplicable. A separate addition treating a time deposit as unexplained money was deleted because declared salary and exempt retirement receipts adequately accounted for the deposit and the addition rested on surmise without evidential foundation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
