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...
Refund claim - realization of export proceeds at different location - conception of the adjudicating authority is erroneous in law because wherever foreign exchange is realized makes no difference to law since that has come to India and that establishes the export of service from India - AT
Refund claim - realization of export proceeds at different location - conception of the adjudicating authority is erroneous in law because wherever foreign exchange is realized makes no difference to law since that has come to India and that establishes the export of service from India - AT
Note: It is a system-generated summary and is for quick reference only.