Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC
Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC
Note: It is a system-generated summary and is for quick reference only.