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...
Penalty u/s 271D for violating provision of section 269SS - In view of the bona fide belief of the assessee that the amount could have been received by her from her husband in cash, the penalty proceeding u/s 271D could not have been initiated against the assessee - HC
Penalty u/s 271D for violating provision of section 269SS - In view of the bona fide belief of the assessee that the amount could have been received by her from her husband in cash, the penalty proceeding u/s 271D could not have been initiated against the assessee - HC
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