Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Validity of Assessment u/s 153A - no search conducted u/s 132 and 132A as against the petitioner - Incriminating material from laptop - Electronic evidence admissibility - The High court concluded that the proceedings initiated u/s 153A, including the assessment order and demand notice based on the flawed panchnama and unauthorized search, were without jurisdiction and authority. Consequently, the court quashed the notice, assessment order, and demand notice, declaring the proceedings non-est and void ab initio.
Validity of Assessment u/s 153A - no search conducted u/s 132 and 132A as against the petitioner - Incriminating material from laptop - Electronic evidence admissibility - The High court concluded that the proceedings initiated u/s 153A, including the assessment order and demand notice based on the flawed panchnama and unauthorized search, were without jurisdiction and authority. Consequently, the court quashed the notice, assessment order, and demand notice, declaring the proceedings non-est and void ab initio.
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