Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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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