Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
