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...
LTCG - deductions claimed u/s 54 & 54EC - scheduled property acquired through settlement deed executed by the grandfather of the assessee - Since the asset held by the assessee is a long term capital asset, the Assessing Officer has rightly allowed the exemption claimed under section 54 & 54EC of the Act as per the assessment order and the ld. CIT(A) has erroneously rejected the claim of the assessee. - AT
LTCG - deductions claimed u/s 54 & 54EC - scheduled property acquired through settlement deed executed by the grandfather of the assessee - Since the asset held by the assessee is a long term capital asset, the Assessing Officer has rightly allowed the exemption claimed under section 54 & 54EC of the Act as per the assessment order and the ld. CIT(A) has erroneously rejected the claim of the assessee. - AT
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TaxTMI 
TaxTMI 
