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...
Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no doubt that the assessee has duly deducted the TDS and remitted to Govt. account. - no penalty.
Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no doubt that the assessee has duly deducted the TDS and remitted to Govt. account. - no penalty.
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