COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Final settlement orders under section 245D(4) cover statutory deductions disclosed in the settlement application, including a section 80IB(10) housing-project deduction. Chapter XIX-A permits departure from that finality only when the Settlement Commission declares its order void for fraud or misrepresentation. It does not preserve a parallel power for the Assessing Officer to reopen, under sections 147 and 148, deduction issues already covered by the final settlement. Where the prescribed recourse to challenge the settlement order has been rejected and attained finality, reassessment of that deduction is unsustainable.
Final settlement orders under section 245D(4) cover statutory deductions disclosed in the settlement application, including a section 80IB(10) housing-project deduction. Chapter XIX-A permits departure from that finality only when the Settlement Commission declares its order void for fraud or misrepresentation. It does not preserve a parallel power for the Assessing Officer to reopen, under sections 147 and 148, deduction issues already covered by the final settlement. Where the prescribed recourse to challenge the settlement order has been rejected and attained finality, reassessment of that deduction is unsustainable.
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