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...
A person who has already expired cannot be regarded to be a human being as on the date when the order was passed. - Only the legal heirs can be regarded as assessee in view of the provisions of section 2(7) of the I.T.Act. Section 159 also emphasizes that the order passed in the name of a dead person, is not a valid order.
A person who has already expired cannot be regarded to be a human being as on the date when the order was passed. - Only the legal heirs can be regarded as assessee in view of the provisions of section 2(7) of the I.T.Act. Section 159 also emphasizes that the order passed in the name of a dead person, is not a valid order.
Note: It is a system-generated summary and is for quick reference only.