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...
Validity of assessment order - Violation of Stay Order against the operation of a notification extending the period of limitation - The High Court acknowledges the petitioner's contention regarding the stay order. It notes that the impugned order was indeed passed during the pendency of a stay against the operation of the notification extending the period of limitation. This is a violation of the stay order, constituting a procedural irregularity. - Regarding the jurisdictional conflict, the Court concluded that without notification for cross-empowerment, authorities from one jurisdiction cannot initiate proceedings against an assessee assigned to the other jurisdiction. Thus, the impugned order was quashed, with liberty given to the State authorities to proceed in accordance with established legal principles.
Validity of assessment order - Violation of Stay Order against the operation of a notification extending the period of limitation - The High Court acknowledges the petitioner's contention regarding the stay order. It notes that the impugned order was indeed passed during the pendency of a stay against the operation of the notification extending the period of limitation. This is a violation of the stay order, constituting a procedural irregularity. - Regarding the jurisdictional conflict, the Court concluded that without notification for cross-empowerment, authorities from one jurisdiction cannot initiate proceedings against an assessee assigned to the other jurisdiction. Thus, the impugned order was quashed, with liberty given to the State authorities to proceed in accordance with established legal principles.
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