Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Jurisdiction - validity of registration with wrong PAN no.- The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment u/s 62 - Thus for all intends and purposes, there cannot be any bonafide omission or mistake.
Jurisdiction - validity of registration with wrong PAN no.- The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment u/s 62 - Thus for all intends and purposes, there cannot be any bonafide omission or mistake.
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