Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
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