Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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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