Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - all the parties to whom the sales were made have furnished their respective returns - assessee cannot be treated in default - AT
Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - all the parties to whom the sales were made have furnished their respective returns - assessee cannot be treated in default - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
