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...
Suppression of taxable turnover - Misuse of C forms - The theory as propounded by the dealer that blank forms were handed over to the HPCL is a false statement. - there was sufficient mens rea on the part of the dealer and this can be gathered from their conduct and the Assessing Officer was justified in imposing penalty
Suppression of taxable turnover - Misuse of C forms - The theory as propounded by the dealer that blank forms were handed over to the HPCL is a false statement. - there was sufficient mens rea on the part of the dealer and this can be gathered from their conduct and the Assessing Officer was justified in imposing penalty
Note: It is a system-generated summary and is for quick reference only.