Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
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A jurisdictional objection going to the root of assessment authority was allowed as an additional ground because it raised a pure question of law on admitted facts. Since no order transferring jurisdiction under Section 127 had been passed, transfer from one Assessing Officer to another could not be presumed and the assessment proceedings were rendered without valid authority. The Tribunal therefore admitted the additional ground and quashed the assessment as void for lack of jurisdiction.
A jurisdictional objection going to the root of assessment authority was allowed as an additional ground because it raised a pure question of law on admitted facts. Since no order transferring jurisdiction under Section 127 had been passed, transfer from one Assessing Officer to another could not be presumed and the assessment proceedings were rendered without valid authority. The Tribunal therefore admitted the additional ground and quashed the assessment as void for lack of jurisdiction.
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