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...
Reopening of assessment u/s 147 - validity of order u/s 148A(d) without granting time to the petitioner to file reply to the notice u/s 148A(b) - The matter is remanded back to the respondent-Assessing Officer to provide an opportunity of hearing to the petitioner as required under Section 148A(b) of the Act. - The High court emphasized the need for the assessee to be given a chance to respond to the show-cause notice, ensuring compliance with procedural fairness in the reassessment proceedings.
Reopening of assessment u/s 147 - validity of order u/s 148A(d) without granting time to the petitioner to file reply to the notice u/s 148A(b) - The matter is remanded back to the respondent-Assessing Officer to provide an opportunity of hearing to the petitioner as required under Section 148A(b) of the Act. - The High court emphasized the need for the assessee to be given a chance to respond to the show-cause notice, ensuring compliance with procedural fairness in the reassessment proceedings.
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