Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
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Section 143(1)(a) intimation lost its independent existence after the Assessing Officer reconsidered the same adjustments in scrutiny assessment under section 143(3) and granted relief on the rectification request. Applying the merger principle, the Tribunal held that the appeal against the intimation had become infructuous, and once that appeal was infructuous, the Revenue's further appeal against the first appellate order in the same matter was also infructuous. The Revenue's appeal was therefore dismissed on that basis.
Section 143(1)(a) intimation lost its independent existence after the Assessing Officer reconsidered the same adjustments in scrutiny assessment under section 143(3) and granted relief on the rectification request. Applying the merger principle, the Tribunal held that the appeal against the intimation had become infructuous, and once that appeal was infructuous, the Revenue's further appeal against the first appellate order in the same matter was also infructuous. The Revenue's appeal was therefore dismissed on that basis.
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