Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside.
ITAT allowed the appeal and quashed the order passed under sections 201(1)/201(1A) as void ab initio for want of jurisdiction. The Tribunal held that the Assessing Officer (TDS) of a different jurisdiction had assumed jurisdiction and issued a default TDS notice for alleged non-deduction on external development charge payments to a local urban development authority, whereas the assessee fell within the territorial jurisdiction of another Assessing Officer. In light of the uncontroverted jurisdictional defect, the impugned order could not be sustained; the grounds raised by the assessee were allowed and the order was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
