Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
GST search powers may extend to an advocate's cabin and electronic records within authorised premises where recorded reasons support statutory satisfaction; a pre-search hearing is not required. Advocate-client privilege protects client communications and confidentiality, but does not immunise an advocate's own conduct from investigation. Only cloned electronic data relevant to the investigation may be used, and unrelated client material must remain confidential. Sealed investigative records need not be disclosed while investigation continues because disclosure may expose its course and witness statements. Absence of a show cause notice at the investigation stage does not invalidate searches or summonses.
GST search powers may extend to an advocate's cabin and electronic records within authorised premises where recorded reasons support statutory satisfaction; a pre-search hearing is not required. Advocate-client privilege protects client communications and confidentiality, but does not immunise an advocate's own conduct from investigation. Only cloned electronic data relevant to the investigation may be used, and unrelated client material must remain confidential. Sealed investigative records need not be disclosed while investigation continues because disclosure may expose its course and witness statements. Absence of a show cause notice at the investigation stage does not invalidate searches or summonses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
