Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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