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...
Validity of reopening of the assessment u/s 147 - a perusal of the reasons would indicate that there is no coherence between the information available with the AO visà-vis transaction of the assessee, and formation of belief that income has escaped the assessment. These reasons are vague and inconclusive - AT
Validity of reopening of the assessment u/s 147 - a perusal of the reasons would indicate that there is no coherence between the information available with the AO visà-vis transaction of the assessee, and formation of belief that income has escaped the assessment. These reasons are vague and inconclusive - AT
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