Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Territorial jurisdiction of AO - Validity of notice issued u/s 143(2) and assessment completed by ACIT, Circle-3, Deoghar - Whether curable defect u/s 292BB? - The ITAT quashes the assessment order, finding that the AO acted beyond jurisdiction by issuing notices and conducting assessments without proper territorial authority.
Territorial jurisdiction of AO - Validity of notice issued u/s 143(2) and assessment completed by ACIT, Circle-3, Deoghar - Whether curable defect u/s 292BB? - The ITAT quashes the assessment order, finding that the AO acted beyond jurisdiction by issuing notices and conducting assessments without proper territorial authority.
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