Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The Appellate Tribunal allowed the appeal, primarily focusing on the jurisdictional issue. It held that the notice issued by the Income Tax Officer lacked jurisdiction due to the appellant's income exceeding the threshold. Consequently, the assessment was quashed as void ab initio.
Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The Appellate Tribunal allowed the appeal, primarily focusing on the jurisdictional issue. It held that the notice issued by the Income Tax Officer lacked jurisdiction due to the appellant's income exceeding the threshold. Consequently, the assessment was quashed as void ab initio.
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