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...
Rejection of books of accounts - assessee had failed to segregate expenses of the contract business from other nine trucks - there is no presumption in law attaching presumption of correctness to the continuity of income tax returns - A.O. had every reason to invoke Section 145 of the Act in order to work out the real income and thereby deduce the profit and gain therefrom - HC
Rejection of books of accounts - assessee had failed to segregate expenses of the contract business from other nine trucks - there is no presumption in law attaching presumption of correctness to the continuity of income tax returns - A.O. had every reason to invoke Section 145 of the Act in order to work out the real income and thereby deduce the profit and gain therefrom - HC
Note: It is a system-generated summary and is for quick reference only.