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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC held that under s.67(1) only the Joint Commissioner may form the requisite reasons to believe and may authorise in writing another officer; no officer below the rank of Joint Commissioner can, of their own accord, inspect a taxable person's premises. Where the Joint Commissioner issues a written authorisation, the authorised officer may conduct inspection and confiscate goods or documents under s.67(2). The authorised officer must inform the taxable person that an authorisation has been received, though there is no obligation to furnish a copy of the Joint Commissioner's order or disclose its contents; the inspecting delegate must, however, provide details of the authorisation when exercising inspection/confiscation powers. The impugned actions were upheld and the petition dismissed.
The HC held that under s.67(1) only the Joint Commissioner may form the requisite reasons to believe and may authorise in writing another officer; no officer below the rank of Joint Commissioner can, of their own accord, inspect a taxable person's premises. Where the Joint Commissioner issues a written authorisation, the authorised officer may conduct inspection and confiscate goods or documents under s.67(2). The authorised officer must inform the taxable person that an authorisation has been received, though there is no obligation to furnish a copy of the Joint Commissioner's order or disclose its contents; the inspecting delegate must, however, provide details of the authorisation when exercising inspection/confiscation powers. The impugned actions were upheld and the petition dismissed.
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