Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Page of 4805
Press 'Enter' after typing page number.
5321 to 5340 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The ITAT held that a CIT(A) cannot direct the Assessing Officer to re-examine a claim under section 10(23C)(iv) where the assessment record shows that the provision was already considered during the assessment proceedings. The Tribunal found the appellate direction unnecessary and unsupported by the record, especially since the issue had been examined in the section 143(3) assessment and no fresh basis existed for reopening the matter through appellate directions. It therefore set aside and quashed the order passed under section 250 and allowed the assessee's challenge to that direction.
The ITAT held that a CIT(A) cannot direct the Assessing Officer to re-examine a claim under section 10(23C)(iv) where the assessment record shows that the provision was already considered during the assessment proceedings. The Tribunal found the appellate direction unnecessary and unsupported by the record, especially since the issue had been examined in the section 143(3) assessment and no fresh basis existed for reopening the matter through appellate directions. It therefore set aside and quashed the order passed under section 250 and allowed the assessee's challenge to that direction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
