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...
Demand of Short deduction of TDS through rectification order u/s 154 - CIT(A) dismissed the appeals of the Assessee without realizing that the order u/s.154 of the Act was passed by the ACIT-CPC-TDS and not on any application filed by the Assessee. - if the CIT(A) is of the view that the issue was debatable then the order u/s.154 of the Act should have been cancelled by him. - AT
Demand of Short deduction of TDS through rectification order u/s 154 - CIT(A) dismissed the appeals of the Assessee without realizing that the order u/s.154 of the Act was passed by the ACIT-CPC-TDS and not on any application filed by the Assessee. - if the CIT(A) is of the view that the issue was debatable then the order u/s.154 of the Act should have been cancelled by him. - AT
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TaxTMI 
TaxTMI 
