The Tribunal held that wage arrears arising from pay revision constitute an accrued liability from the effective date. The provision was allowed despite later payment and quantification.
The Tribunal held that deduction cannot be rejected merely due to absence of supporting evidence without examining merits. It remanded the matter for fresh verification of the claim.
The case addressed whether charging fees negates charitable status. The Tribunal held that this alone cannot justify rejection and ordered re-examination of the application with proper analysis.
The Tribunal held that disallowance of gratuity without examining supporting evidence requires reconsideration. The case was remanded to the AO for fresh adjudication based on newly submitted documents.
The Tribunal held that the higher 60% tax rate under Section 115BBE cannot apply to transactions prior to 01.04.2017. It directed application of 30%, reinforcing that amendments apply prospectively.
The issue was penalty for misreporting on sale of land classified as capital asset. The Tribunal held the issue was debatable and deleted the penalty.
The dispute involved incorrect invocation of valuation provisions by the AO. The Tribunal ruled that using Section 142A instead of 55A vitiated the assessment.
The issue was rejection of trust registration treating activities as commercial. The Tribunal held activities were charitable and directed grant of registration under Section 12AB.
The dispute involved unexplained cash deposits in bank accounts. The Tribunal ruled that deposits partly belonged to the principal, reducing the addition.
The issue was whether addition can be made only on survey admission. The Tribunal held that without corroborative evidence, such addition is unsustainable.
