The Tribunal ruled that section 44ADA applies only to specified professions and cannot be invoked for business income covered under section 44AD. Arbitrary substitution of a higher rate by the AO was held unsustainable.
An acquittal based on the benefit of doubt did not confer upon a candidate an automatic right to appointment in public service. Mere involvement of a person in an alleged offence or in the act of moral turpitude may become sufficient enough to apply it as debilitating factor for such candidate to be offered employment.
SC held that the Air Force insurance society qualifies as “State” under Article 12 because its administration, control, and functioning are closely linked with government authorities.
High Court held that consideration received for assignment of self-generated trademarks prior to 2002 amendment could not be taxed as capital gains because no cost of acquisition could be determined.
ITAT held that entire receipts cannot be treated as unexplained when income is already offered to tax. Only unverifiable expenses can be disallowed.
The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal interpretation to extend employee benefits.
The issue was whether statutory auction fees are taxable as service consideration. The Tribunal held that such fees are compulsory levies under law and not taxable. It clarified that statutory functions performed by public authorities do not attract service tax.
The issue was non-service of an income tax order and availability of remedy. The Court allowed withdrawal and granted liberty to appeal while directing supply of the order.
The Tribunal held that the appellate authority cannot go beyond the issue of TDS credit in a section 143(1) appeal. By directing taxation of entire salary, it effectively enhanced income without proper jurisdiction. The matter was remanded for fresh examination.
The tribunal held that Renewable Energy Certificates are distinct from carbon credits under Section 115BBG and must be taxed at normal rates. The ruling emphasizes strict interpretation of concessional tax provisions.
