Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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Draft assessment repeated in the final order without incorporating DRP directions was held invalid, because directions under section 144C bind the Assessing Officer and the final assessment must conform to them. The Tribunal, following Olympus Medical Systems (P) Ltd., treated non-conformity with the DRP procedure as rendering the final assessment order bad in law and liable to be quashed. On that basis, the impugned order was quashed as null and void, and the remaining jurisdictional and merits grounds were left unadjudicated.
Draft assessment repeated in the final order without incorporating DRP directions was held invalid, because directions under section 144C bind the Assessing Officer and the final assessment must conform to them. The Tribunal, following Olympus Medical Systems (P) Ltd., treated non-conformity with the DRP procedure as rendering the final assessment order bad in law and liable to be quashed. On that basis, the impugned order was quashed as null and void, and the remaining jurisdictional and merits grounds were left unadjudicated.
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