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 VAT - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? - whether supply of goods from one unit/branch to another of the very same company amounts to sale for the purpose of levy of tax under the Act? - Held No - HC
Levy of VAT - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? - whether supply of goods from one unit/branch to another of the very same company amounts to sale for the purpose of levy of tax under the Act? - Held No - HC
Note: It is a system-generated summary and is for quick reference only.