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...
The HC dismissed the petition filed by the petitioner, a government company, against compulsory selection of its return for scrutiny by the Assessing Officer. The HC held that the CBDT guidelines for compulsory scrutiny did not preclude random selection by the AO. It rejected the contention of violation of natural justice, as the petitioner did not seek personal hearing while filing online reply. The HC found no reason to interfere under Article 226.
The HC dismissed the petition filed by the petitioner, a government company, against compulsory selection of its return for scrutiny by the Assessing Officer. The HC held that the CBDT guidelines for compulsory scrutiny did not preclude random selection by the AO. It rejected the contention of violation of natural justice, as the petitioner did not seek personal hearing while filing online reply. The HC found no reason to interfere under Article 226.
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