Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Territorial jurisdiction defect rendered the assessment invalid where the assessee's case remained with the Mumbai Assessing Officer and no transfer order for the relevant year was shown. The Tribunal noted that the assessee had been assessed by Mumbai in the preceding and succeeding years, and that the Delhi Assessing Officer therefore lacked authority to frame the order. It further held that the bar on belated objections to jurisdiction did not cure an inherent lack of jurisdiction, so the impugned orders were set aside and the other grounds were left academic.
Territorial jurisdiction defect rendered the assessment invalid where the assessee's case remained with the Mumbai Assessing Officer and no transfer order for the relevant year was shown. The Tribunal noted that the assessee had been assessed by Mumbai in the preceding and succeeding years, and that the Delhi Assessing Officer therefore lacked authority to frame the order. It further held that the bar on belated objections to jurisdiction did not cure an inherent lack of jurisdiction, so the impugned orders were set aside and the other grounds were left academic.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
