Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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The HC held that once the petitioner has availed an alternate remedy of filing a substantive appeal, if the assessment order and notices u/ss 148A and 148 are contrary to Sections 151A and 151 as interpreted in Hexaware, the Appellate and Revisionary Authorities, being bound by the jurisdictional HC's decisions, must consider such legal position. The petitioner can raise contentions regarding the illegality of the Section 148 notice before these authorities in light of the Hexaware case. The impugned assessment order shall remain stayed till the Appellate or Revisionary Authority decides the proceedings. The petitioner shall pursue proceedings before CIT(A) against the assessment order and Revisionary Authority, raising contentions on the illegality of the Section 148 notice based on the HC's Hexaware decision.
The HC held that once the petitioner has availed an alternate remedy of filing a substantive appeal, if the assessment order and notices u/ss 148A and 148 are contrary to Sections 151A and 151 as interpreted in Hexaware, the Appellate and Revisionary Authorities, being bound by the jurisdictional HC's decisions, must consider such legal position. The petitioner can raise contentions regarding the illegality of the Section 148 notice before these authorities in light of the Hexaware case. The impugned assessment order shall remain stayed till the Appellate or Revisionary Authority decides the proceedings. The petitioner shall pursue proceedings before CIT(A) against the assessment order and Revisionary Authority, raising contentions on the illegality of the Section 148 notice based on the HC's Hexaware decision.
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