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...
Succession of the firm - revaluation of assets - claim of depreciation - AO has not disputed the valuation adopted by the assessee, this rules out the applicability of Explanation-3 to Sec. 43 - depreciation on revalued assets allowed - AT
Succession of the firm - revaluation of assets - claim of depreciation - AO has not disputed the valuation adopted by the assessee, this rules out the applicability of Explanation-3 to Sec. 43 - depreciation on revalued assets allowed - AT
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