Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address was mentioned in the return of income filed for subsequent years - AO who had jurisdiction over the assessee i.e., ITO Ward-8(3), Kolkata had not issued the notice to the assessee u/s 143(2) of the Act as mandatorily required under the Act, the assessment framed u/s 143(3) is bad in law - AT
Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address was mentioned in the return of income filed for subsequent years - AO who had jurisdiction over the assessee i.e., ITO Ward-8(3), Kolkata had not issued the notice to the assessee u/s 143(2) of the Act as mandatorily required under the Act, the assessment framed u/s 143(3) is bad in law - AT
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