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...
Assessment issued in the name of an amalgamating company that had ceased to exist, after the Revenue had been informed of the amalgamation, constitutes a jurisdictional defect rather than a procedural irregularity. Section 292B does not cure this defect, and participation in assessment proceedings does not create an estoppel against law. The assessment was quashed as void ab initio on the additional jurisdictional ground, while the remaining merits grounds were left open as academic.
Assessment issued in the name of an amalgamating company that had ceased to exist, after the Revenue had been informed of the amalgamation, constitutes a jurisdictional defect rather than a procedural irregularity. Section 292B does not cure this defect, and participation in assessment proceedings does not create an estoppel against law. The assessment was quashed as void ab initio on the additional jurisdictional ground, while the remaining merits grounds were left open as academic.
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TaxTMI 
TaxTMI 
of 4883 
