Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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HC upheld the validity of the impugned SCNs issued pursuant to search and seizure conducted at the premises of the petitioner, despite allegations of irregular seizure without a proper panchanama and inadequate documentation. The HC held that objections regarding non-compliance with statutory provisions, including Section 61, procedural infirmities in search and seizure, and alleged denial of adequate opportunity, are matters to be urged before the adjudicating authority in the pending proceedings. Reiterating its earlier order permitting withdrawal of a prior writ to pursue assessment remedies, the HC declined to exercise writ jurisdiction and dismissed the petitions, granting the petitioner liberty to raise all factual and legal grounds in its reply to the SCNs.
HC upheld the validity of the impugned SCNs issued pursuant to search and seizure conducted at the premises of the petitioner, despite allegations of irregular seizure without a proper panchanama and inadequate documentation. The HC held that objections regarding non-compliance with statutory provisions, including Section 61, procedural infirmities in search and seizure, and alleged denial of adequate opportunity, are matters to be urged before the adjudicating authority in the pending proceedings. Reiterating its earlier order permitting withdrawal of a prior writ to pursue assessment remedies, the HC declined to exercise writ jurisdiction and dismissed the petitions, granting the petitioner liberty to raise all factual and legal grounds in its reply to the SCNs.
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