Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The ITAT allowed the assessee's appeals, invalidating assessments under section 153A due to improper prior approval under section 153D. Following precedents from Orissa HC in ACIT v. Serajuddin & Co. and Delhi HC in PCIT v. Anuj Bansal, the Tribunal determined that the approval was granted mechanically without proper examination of assessment records or search materials. The approval merely contained a perfunctory statement without demonstrating application of mind by the Additional Commissioner. As the approval was procedurally defective and granted without substantive review, the resulting assessment orders were deemed legally vitiated and invalid.
The ITAT allowed the assessee's appeals, invalidating assessments under section 153A due to improper prior approval under section 153D. Following precedents from Orissa HC in ACIT v. Serajuddin & Co. and Delhi HC in PCIT v. Anuj Bansal, the Tribunal determined that the approval was granted mechanically without proper examination of assessment records or search materials. The approval merely contained a perfunctory statement without demonstrating application of mind by the Additional Commissioner. As the approval was procedurally defective and granted without substantive review, the resulting assessment orders were deemed legally vitiated and invalid.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
