Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Assessment u/s 153A - Validity of search proceedings - validity of the order of transfer passed u/s 127 - The ground taken by the petitioner of pendency of the litigation in the Allahabad High Court is of no assistance since the cause raised therein is regarding legality and validity of the order of transfer passed u/s 127 of the IT Act. Assuming without admitting that the said petition is allowed by the Allahabad High Court, even then the search and seizure operation which led to the passing of impugned order herein would not be adversely affected. More so, Allahabad High Court has not granted any interim order in favour of the petitioner. - HC
Assessment u/s 153A - Validity of search proceedings - validity of the order of transfer passed u/s 127 - The ground taken by the petitioner of pendency of the litigation in the Allahabad High Court is of no assistance since the cause raised therein is regarding legality and validity of the order of transfer passed u/s 127 of the IT Act. Assuming without admitting that the said petition is allowed by the Allahabad High Court, even then the search and seizure operation which led to the passing of impugned order herein would not be adversely affected. More so, Allahabad High Court has not granted any interim order in favour of the petitioner. - HC
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