Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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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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