Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
An appellate authority cannot grant relief on the basis of fresh evidence without following Rule 46A(3), including seeking a remand report from the AO. Here, the assessee's claim that the provision for expenses matched invoices received in the next year was not supported by the material on record before the AO, and complete expenditure details were also missing. The ITAT therefore set aside the deletion of the disallowance and restored the matter to the jurisdictional AO for fresh verification of the provision, the subsequent invoices, and the supporting evidence after giving the assessee an opportunity to produce complete details.
An appellate authority cannot grant relief on the basis of fresh evidence without following Rule 46A(3), including seeking a remand report from the AO. Here, the assessee's claim that the provision for expenses matched invoices received in the next year was not supported by the material on record before the AO, and complete expenditure details were also missing. The ITAT therefore set aside the deletion of the disallowance and restored the matter to the jurisdictional AO for fresh verification of the provision, the subsequent invoices, and the supporting evidence after giving the assessee an opportunity to produce complete details.
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