The Dow Jones U.S. Dividend 100 Index has a rule that no single stock can account for more than 5% of its composition.

Tribunal found that the CIT(A) admitted new evidence without AO’s opportunity and remanded the case for re-examination of NRE deposit sources under Section ...

The Tribunal held that dismissing an appeal without granting reasonable opportunity violates natural justice and restored the matter to the AO for fresh ...