The Tribunal ruled that adjournment based on pending comments from the Assessing Officer requires a definite timeline. It stressed orderly conduct and procedural fairness in handling multiple connected appeals.
Observing that six out of ten heirs supported the nominee and only one objected, the Court restored the membership decision. It held that revisional interference was unwarranted in absence of eligibility dispute.
यह लेख बताता है कि धारा 116 करदाता को प्राधिकरण के समक्ष प्रतिनिधि के माध्यम से उपस्थित होने का अधिकार देती है। साथ ही अयोग्यता और पेशेवर अनुशासन के नियम स्पष्ट किए गए हैं।
ITAT Pune held that time limit of six months for filing an application u/s. 80G(5) of the Income Tax Act applies only to trusts which have not started charitable activities and not to trust which has already started charitable activities before obtaining Provisional registration. Accordingly, application held to be valid and maintainable.
Explains how Section 3 defines the earning year and the taxation year under the Income-tax Act. Clarifies why income earned in one year is taxed in the next.
Explains how the distinction between revenue and capital receipts affects taxability under the Income-tax Act. Highlights judicial tests used to determine the true nature of receipts.
Explains how India introduced the Equalisation Levy to tax foreign digital companies without physical presence. Highlights its impact, scope expansion, and associated legal challenges.
This article explains how annual value is calculated under Section 23 and why it forms the foundation of taxable income from house property. It highlights judicial principles governing fair rent, vacancy, and municipal tax deductions.
The UAE’s digital success is driven by strong infrastructure, tax clarity, and disciplined business setup. Proper licensing, compliance, and structured scaling determine long-term profitability.
The Supreme Court held that GST Council recommendations are persuasive, not binding, reinforcing legislative autonomy under Article 246A while preserving cooperative federalism.
