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...
Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged beneficiary, perhaps, the additions made by the Assessing Officer is highly questionable - a mechanical approach by directing the petitioner to pay 20% of the tax demand is not correct - stay granted - HC
Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged beneficiary, perhaps, the additions made by the Assessing Officer is highly questionable - a mechanical approach by directing the petitioner to pay 20% of the tax demand is not correct - stay granted - HC
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