Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that the question of whether there was a transfer of business is a factual matter requiring evidence for a definite finding, suitable for determination by the appellate authority. The argument that the impugned order lacked jurisdiction was deemed unconvincing as the order did not inherently lack jurisdiction. The court declined to delve into the disputed factual question and dismissed the Writ Petition solely on the basis of the availability of a statutory alternative remedy.
The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that the question of whether there was a transfer of business is a factual matter requiring evidence for a definite finding, suitable for determination by the appellate authority. The argument that the impugned order lacked jurisdiction was deemed unconvincing as the order did not inherently lack jurisdiction. The court declined to delve into the disputed factual question and dismissed the Writ Petition solely on the basis of the availability of a statutory alternative remedy.
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