Following orders of the higher appellate authorities to decide ...

Income Tax

April 18, 2020

Following orders of the higher appellate authorities to decide the issue - if a bench of a Tribunal on identical facts is allowed to come to a conclusion directly opposed to the conclusion reached by another bench of the Tribunal on an earlier occasion, that will be destructive of the institutional integrity itself.

View Source

← Previous Next →

Following orders of the higher appellate authorities to decide ...

Income Tax

April 18, 2020

You may also like:

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

As long as a judgment of the Tribunal stands, it would bind every Bench of the Tribunal of equal strength and the departmental authorities taking up such an issue - HC

Income taxable in India - existence of dependent agent PE - here is no gainsaying that factually the issue stands on identical footing in relation to preceding...

Whether no provision in the Act empowering the Board to issue directions to the Assessing Authorities or the Appellate Authorities in the matter of deciding disputes - SC

Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent...

Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal...

Principles of Natural Justice - once there is a finding on identical transactions given by the Appellate Authority in respect of two Assessment Years in the case of an...

Commercial training or coaching - scope of the term 'Commercial' - retrospective amendment - Section 65(105)(zzc) - Larger bench decides the issue - AT

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the...

Income from other sources - Deduction of interest expenditure - direction of the CIT – A in restricting the deduction to the extent of income earned of term deposit -...

Quick Updates: