Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Release of goods after being provisionally assessed - The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible.
Release of goods after being provisionally assessed - The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
