Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Pure Agent - Activity of receiving the amounts from foreign client and passing on the local Reseach Institutions - In the instant case the applicant is not incurring any expenditure but disbursing / paying the charges to the investigator / institution on the basis of the work progress assessed by the applicant and approved by the AKPA, USA. - The applicant qualifies to be a Pure Agent.
Pure Agent - Activity of receiving the amounts from foreign client and passing on the local Reseach Institutions - In the instant case the applicant is not incurring any expenditure but disbursing / paying the charges to the investigator / institution on the basis of the work progress assessed by the applicant and approved by the AKPA, USA. - The applicant qualifies to be a Pure Agent.
Note: It is a system-generated summary and is for quick reference only.