Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
The HC holds that DGIT (Investigation) possessed supervisory and administrative jurisdiction over the CIT(A)-11 and, notwithstanding a directive to refrain from adjudicating pending appeals, the CIT(A)-11 adjudicated numerous appeals after the specified date. The impugned orders passed by the CIT(A)-11 after 18.06.2018 are declared erroneous, illegal and without jurisdiction. The HC affirms the ITAT's orders setting aside those CIT(A)-11 determinations, upholds the ITAT's exercise of jurisdiction to set aside and transfer matters as appropriate, and dismisses the appeals challenging the ITAT's decisions, thereby denying the assessee relief on the contested rectification and transfer issues.
The HC holds that DGIT (Investigation) possessed supervisory and administrative jurisdiction over the CIT(A)-11 and, notwithstanding a directive to refrain from adjudicating pending appeals, the CIT(A)-11 adjudicated numerous appeals after the specified date. The impugned orders passed by the CIT(A)-11 after 18.06.2018 are declared erroneous, illegal and without jurisdiction. The HC affirms the ITAT's orders setting aside those CIT(A)-11 determinations, upholds the ITAT's exercise of jurisdiction to set aside and transfer matters as appropriate, and dismisses the appeals challenging the ITAT's decisions, thereby denying the assessee relief on the contested rectification and transfer issues.
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