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...
Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards the formation of opinion that the income of the Assessee had escaped assessment. - HC
Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards the formation of opinion that the income of the Assessee had escaped assessment. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
