Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Intra-city transfer of a case between Assessing Officers falls within the statutory transfer power and does not require prior hearing where the officers are in the same city, locality or place. A valid transfer may be made at any stage of the proceedings and does not invalidate notices already issued. Once the transfer orders are in accordance with law, the transferee officer retains jurisdiction to continue and complete the assessment, and the assessment cannot be challenged solely for want of jurisdiction.
Intra-city transfer of a case between Assessing Officers falls within the statutory transfer power and does not require prior hearing where the officers are in the same city, locality or place. A valid transfer may be made at any stage of the proceedings and does not invalidate notices already issued. Once the transfer orders are in accordance with law, the transferee officer retains jurisdiction to continue and complete the assessment, and the assessment cannot be challenged solely for want of jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
