https://www.taxtmi.com/caselaws?id=346125 The High Court dismissed the appeal, stating that no substantial question of law had arisen in the case. The Tribunal emphasized the need for the Assessing Officer to compute income under Sections 11 and 12 of the Income Tax Act following the restoration of registration under Section 12A. The Tribunal also highlighted that the determination of salary payment should involve both parties and not solely the Revenue authorities. Additionally, the issue of disallowance of interest on TDS was remanded back to the Assessing Officer for further examination. en-us Wed, 12 Jul 2017 00:00:00 +0530 Fri, 04 Aug 2017 07:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346125 The High Court dismissed the appeal, stating that no substantial question of law had arisen in the case. The Tribunal emphasized the need for the Assessing Officer to compute income under Sections 11 and 12 of the Income Tax Act following the restoration of registration under Section 12A. The Tribunal also highlighted that the determination of salary payment should involve both parties and not solely the Revenue authorities. Additionally, the issue of disallowance of interest on TDS was remanded back to the Assessing Officer for further examination. Case-Laws Income Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346125