Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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A notice under section 143(2) issued by the officer who completes a scrutiny assessment under section 143(3) is presented as a mandatory jurisdictional requirement. The notes state that where one officer issued the statutory notice but another completed the assessment without issuing a fresh notice, the assessment has an inherent jurisdictional defect rather than a curable procedural irregularity. Relying on the stated Delhi High Court and Supreme Court positions, the text explains that such an assessment is invalid, consequential proceedings are non est, and other grounds become academic.
A notice under section 143(2) issued by the officer who completes a scrutiny assessment under section 143(3) is presented as a mandatory jurisdictional requirement. The notes state that where one officer issued the statutory notice but another completed the assessment without issuing a fresh notice, the assessment has an inherent jurisdictional defect rather than a curable procedural irregularity. Relying on the stated Delhi High Court and Supreme Court positions, the text explains that such an assessment is invalid, consequential proceedings are non est, and other grounds become academic.
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