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...
Receipts for transfer of trademark - the amount of ₹ 1 crore received by the assessee on transfer of rights in trademark is a ‘capital receipt’ not liable for tax u/s. 45 under the provisions of section 55(2) - AT
Receipts for transfer of trademark - the amount of ₹ 1 crore received by the assessee on transfer of rights in trademark is a ‘capital receipt’ not liable for tax u/s. 45 under the provisions of section 55(2) - AT
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