THE UK Supreme Court considered a Scottish homeless appeal last week in the case of X v Glasgow City Council (GCC).
Delhi High Court held that ITAT cannot address the ground which remained unaddressed by CIT (A). Accordingly, matter restored back to CIT (A) to decide on the grounds that were not decided.
Punjab and Haryana High Court held that ITAT rightly deleted addition towards contribution to unrecognized provident fund as assessee has duly discharged its onus. Accordingly, petition disposed of.
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