Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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Section 152(3) preserves the pre-amendment reassessment regime for searches initiated from 1 April 2021 to 1 September 2024. Where information concerning an assessee arose from a third-party search within that transitional period, the former framework, including the relevant Explanation to section 148, remained applicable despite its omission. A direct reassessment notice under section 148 could therefore be issued without a prior notice under section 148A(b). The jurisdictional objection failed; the assessee could pursue the statutory appeal on the additions but could not reopen that jurisdictional issue.
Section 152(3) preserves the pre-amendment reassessment regime for searches initiated from 1 April 2021 to 1 September 2024. Where information concerning an assessee arose from a third-party search within that transitional period, the former framework, including the relevant Explanation to section 148, remained applicable despite its omission. A direct reassessment notice under section 148 could therefore be issued without a prior notice under section 148A(b). The jurisdictional objection failed; the assessee could pursue the statutory appeal on the additions but could not reopen that jurisdictional issue.
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