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...
Lower withholding certificate u/s 197 - requirement of reasoned order - the decision of the AO u/s 197(1) is quasi-judicial in nature, has to be taken on objective criteria and be based on relevant material provided by the applicant and available with the Department - It must be supported by reasons available on the file which conform to the requirement of Section 197 r.w. Rule 28 AA - reasons must be communicated to the applicant also
Lower withholding certificate u/s 197 - requirement of reasoned order - the decision of the AO u/s 197(1) is quasi-judicial in nature, has to be taken on objective criteria and be based on relevant material provided by the applicant and available with the Department - It must be supported by reasons available on the file which conform to the requirement of Section 197 r.w. Rule 28 AA - reasons must be communicated to the applicant also
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
