PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
ITAT held that spot verification conducted by the ACIT TDS for the relevant years was without authority of law and therefore void ab initio, because the proviso to section 133A required prior approval of the Joint Commissioner or Joint Director which was not obtained for FY 2012-13 and 2013-14. Consequently, any consequential action or orders passed under sections 201/201(1A) based on that verification could not be sustained. The tribunal quashed the impugned proceedings and directed that no cognizance be taken of the illegal survey material; the appeal of the assessee was allowed and the orders founded on the defective spot verification were set aside.
ITAT held that spot verification conducted by the ACIT TDS for the relevant years was without authority of law and therefore void ab initio, because the proviso to section 133A required prior approval of the Joint Commissioner or Joint Director which was not obtained for FY 2012-13 and 2013-14. Consequently, any consequential action or orders passed under sections 201/201(1A) based on that verification could not be sustained. The tribunal quashed the impugned proceedings and directed that no cognizance be taken of the illegal survey material; the appeal of the assessee was allowed and the orders founded on the defective spot verification were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
