Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Section 112(1) confines Tribunal appeals to orders made in first appeal or revision; an original adjudication order remains outside that jurisdiction even where a statutory first appeal is pending. Presentation defects involving the respondent, supporting documents or deposit do not remedy the absence of an appealable order or allow a filing to be retained pending a future first-appellate order. A direct Tribunal challenge to the original order is therefore not maintainable, while the merits of the demand, the pending first appeal and recovery remain unresolved.
Section 112(1) confines Tribunal appeals to orders made in first appeal or revision; an original adjudication order remains outside that jurisdiction even where a statutory first appeal is pending. Presentation defects involving the respondent, supporting documents or deposit do not remedy the absence of an appealable order or allow a filing to be retained pending a future first-appellate order. A direct Tribunal challenge to the original order is therefore not maintainable, while the merits of the demand, the pending first appeal and recovery remain unresolved.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
