Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Section 143(2) requires a notice to be served within the statutory limitation, communicate scrutiny, and require attendance or evidence supporting the return. CBDT-prescribed scrutiny formats bind departmental authorities administratively, but non-use does not itself create a jurisdictional defect where the notice otherwise meets statutory requirements and no actual prejudice is established; Section 292B may cure formal defects. Section 292BB separately addresses objections to service, timeliness, or manner of service. Limited scrutiny remains confined to selected issues unless prescribed conversion safeguards are followed, and a later information notice cannot validate unauthorised expansion. Format non-compliance may nevertheless entail administrative accountability.
Section 143(2) requires a notice to be served within the statutory limitation, communicate scrutiny, and require attendance or evidence supporting the return. CBDT-prescribed scrutiny formats bind departmental authorities administratively, but non-use does not itself create a jurisdictional defect where the notice otherwise meets statutory requirements and no actual prejudice is established; Section 292B may cure formal defects. Section 292BB separately addresses objections to service, timeliness, or manner of service. Limited scrutiny remains confined to selected issues unless prescribed conversion safeguards are followed, and a later information notice cannot validate unauthorised expansion. Format non-compliance may nevertheless entail administrative accountability.
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