Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Unauthorised supervisory approval in a section 143(3) assessment following survey proceedings is not supported by statute, as section 133A does not require prior approval from a superior authority. The notes state that an Assessing Officer who consults or seeks such approval abdicates independent quasi-judicial discretion, vitiating the assessment. Applying this principle, the assessment was quashed and the remaining grounds were treated as academic.
Unauthorised supervisory approval in a section 143(3) assessment following survey proceedings is not supported by statute, as section 133A does not require prior approval from a superior authority. The notes state that an Assessing Officer who consults or seeks such approval abdicates independent quasi-judicial discretion, vitiating the assessment. Applying this principle, the assessment was quashed and the remaining grounds were treated as academic.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
