Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT can transfer the case u/s 127 - issuance u/s 143(2) by the Dy. CIT (IT)-1, Hyderabad is without any authority and also beyond the period of six months from the date of filing of returns
Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT can transfer the case u/s 127 - issuance u/s 143(2) by the Dy. CIT (IT)-1, Hyderabad is without any authority and also beyond the period of six months from the date of filing of returns
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