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...
Disallowance treating remuneration paid to the partners under the provisions of section 40(b)(v) as excessive - A.O was not justified in working out the claim of remuneration after excluding the interest income. - AT
Disallowance treating remuneration paid to the partners under the provisions of section 40(b)(v) as excessive - A.O was not justified in working out the claim of remuneration after excluding the interest income. - AT
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