Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Service of a reassessment notice by affixture at an address differing from that in the registered sale deed requires proof of due diligence, confirmation of the correct property, and verification by local witnesses or neighbours. Without those safeguards, substituted service is invalid and section 292BB does not preclude an objection to defective service. Reassessment proceedings cannot validly commence where the notice has not been properly served.
Service of a reassessment notice by affixture at an address differing from that in the registered sale deed requires proof of due diligence, confirmation of the correct property, and verification by local witnesses or neighbours. Without those safeguards, substituted service is invalid and section 292BB does not preclude an objection to defective service. Reassessment proceedings cannot validly commence where the notice has not been properly served.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
