Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Validity of reassessment framed by an AO who assumed jurisdiction after transfer of the case without a statutory transfer order under s.127 of the Act was in issue. Since jurisdiction cannot be shifted suo motu by an AO and must be transferred only through a written order by the competent authority specified in s.127, the absence of any such order vitiated the very foundation of the proceedings. Consequently, the reassessment/assessment order passed under ss.147 r/w 143(3) by the transferee AO was held to be without jurisdiction and was quashed, rendering merits grounds academic. - ITAT
Validity of reassessment framed by an AO who assumed jurisdiction after transfer of the case without a statutory transfer order under s.127 of the Act was in issue. Since jurisdiction cannot be shifted suo motu by an AO and must be transferred only through a written order by the competent authority specified in s.127, the absence of any such order vitiated the very foundation of the proceedings. Consequently, the reassessment/assessment order passed under ss.147 r/w 143(3) by the transferee AO was held to be without jurisdiction and was quashed, rendering merits grounds academic. - ITAT
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