Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Relief under the salary-arrear relief provision was considered in relation to exemptions for voluntary retirement payments; the tribunal accepted that gratuity, leave encashment, voluntary retirement compensation and arrears may be exempt and that relief under the arrears-relief provision can be claimed in addition to the statutory exemption. Relying on cited precedents, the tribunal remitted the common computation issue to the assessing officer for verification and recalculation of the arrears relief in accordance with law, directing reasonable opportunity to the assessee and allowing the appeals for statistical purposes.
Relief under the salary-arrear relief provision was considered in relation to exemptions for voluntary retirement payments; the tribunal accepted that gratuity, leave encashment, voluntary retirement compensation and arrears may be exempt and that relief under the arrears-relief provision can be claimed in addition to the statutory exemption. Relying on cited precedents, the tribunal remitted the common computation issue to the assessing officer for verification and recalculation of the arrears relief in accordance with law, directing reasonable opportunity to the assessee and allowing the appeals for statistical purposes.
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