Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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.
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