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...
Reassessment proceedings u/s 147/148 - Where the very basis for which reassessment proceedings were initiated doesn’t survive, there is no basis for making the impugned addition towards failure to substantiate the cost of construction so claimed by the assessee. - AT
Reassessment proceedings u/s 147/148 - Where the very basis for which reassessment proceedings were initiated doesn’t survive, there is no basis for making the impugned addition towards failure to substantiate the cost of construction so claimed by the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
