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...
Revision u/s 263 - Bogus sales - nature of the transactions being of accommodation entry taken - A.O. has failed to examine the complete bank statement of the assessee as only partial bank-account statement is available on record - revision order sustained - AT
Revision u/s 263 - Bogus sales - nature of the transactions being of accommodation entry taken - A.O. has failed to examine the complete bank statement of the assessee as only partial bank-account statement is available on record - revision order sustained - AT
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