Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Section 2(28C) defining "Joint Commissioner" to include the Additional Commissioner governed the approval requirement for penalty proceedings, and a harmonious reading of the Act showed no indication in section 274(2) that the inclusive definition was excluded. Provisions that separately mentioned both officers were treated as clarificatory rather than restrictive, and reading the term otherwise would make the statutory definition ineffective. Prior approval by the Additional Commissioner was therefore valid compliance with the approval requirement, and the challenge to the penalty proceedings on want of proper sanction failed. The writ petitions were dismissed, with liberty preserved to pursue statutory remedies on the merits.
Section 2(28C) defining "Joint Commissioner" to include the Additional Commissioner governed the approval requirement for penalty proceedings, and a harmonious reading of the Act showed no indication in section 274(2) that the inclusive definition was excluded. Provisions that separately mentioned both officers were treated as clarificatory rather than restrictive, and reading the term otherwise would make the statutory definition ineffective. Prior approval by the Additional Commissioner was therefore valid compliance with the approval requirement, and the challenge to the penalty proceedings on want of proper sanction failed. The writ petitions were dismissed, with liberty preserved to pursue statutory remedies on the merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
