TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Petitioner's entitlement to immunity under Section 270AA was the sole issue. The court found the petitioner had filed Form 68 seeking immunity and that s.270AA(3) imposes a mandatory duty on the Assessing Officer to grant immunity once statutory conditions are satisfied; an order declining immunity must disclose which condition(s) were unmet. The impugned order contained no reasons or application of mind and was therefore vitiated as a nullity; it was set aside and the AO directed to reconsider the Form 68 application and pass a reasoned order in accordance with law. - HC
TaxTMI 
TaxTMI 
