Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Assessment of income of shipping company - though the representative assessee has filed the return of income u/s 172(3), he has not furnished any evidence to show that the assessee’s income was taxed on accrual basis in Singapore or filed the evidence including the income relating to voyage undertaken in India - matter remanded
Assessment of income of shipping company - though the representative assessee has filed the return of income u/s 172(3), he has not furnished any evidence to show that the assessee’s income was taxed on accrual basis in Singapore or filed the evidence including the income relating to voyage undertaken in India - matter remanded
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