Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Page of 4811
Press 'Enter' after typing page number.
3801 to 3820 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Separate assessment orders for different assessment years may be...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Separate assessment orders for different assessment years may be issued simultaneously where each year is supported by a separate notice and separate opportunity to respond. The absence of a statutory prohibition means simultaneous issuance does not, by itself, invalidate the orders. The restriction on composite notices and common assessment orders is directed at preventing prejudice from combining proceedings across years, not at prohibiting coordinated issuance of distinct orders. Accordingly, simultaneous separate orders do not warrant interference, while substantive challenges remain subject to the available statutory appellate remedies.
Separate assessment orders for different assessment years may be issued simultaneously where each year is supported by a separate notice and separate opportunity to respond. The absence of a statutory prohibition means simultaneous issuance does not, by itself, invalidate the orders. The restriction on composite notices and common assessment orders is directed at preventing prejudice from combining proceedings across years, not at prohibiting coordinated issuance of distinct orders. Accordingly, simultaneous separate orders do not warrant interference, while substantive challenges remain subject to the available statutory appellate remedies.
Note: It is a system-generated summary and is for quick reference only.