Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
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Reopening of assessment u/s 147 - Shorter time to reply to notice - As an order passed under Section 147 of the Income Tax Act, 1961 is an appealable order, in terms of Section 246 (i)(b) of the Income Tax Act, 1961, it is the opinion of the Court that the petitioner can avail the alternative remedy available by approaching the appellate authority. However, keeping in view the fact that the petitioner has been given only 2 (two) days time to file a reply to the show cause notice dated 25.03.2022, this Court is of the view that the respondents should give the petitioner a further 10 (ten) days time from today, for filing his reply to the show cause notice dated 25.03.2022 - HC
Reopening of assessment u/s 147 - Shorter time to reply to notice - As an order passed under Section 147 of the Income Tax Act, 1961 is an appealable order, in terms of Section 246 (i)(b) of the Income Tax Act, 1961, it is the opinion of the Court that the petitioner can avail the alternative remedy available by approaching the appellate authority. However, keeping in view the fact that the petitioner has been given only 2 (two) days time to file a reply to the show cause notice dated 25.03.2022, this Court is of the view that the respondents should give the petitioner a further 10 (ten) days time from today, for filing his reply to the show cause notice dated 25.03.2022 - HC
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