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...
Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per HC Assessing Officer does have the jurisdiction to give directions for a special audit under Section 142(2A) - SLP against the decision of HC dismissed - SC
Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per HC Assessing Officer does have the jurisdiction to give directions for a special audit under Section 142(2A) - SLP against the decision of HC dismissed - SC
Note: It is a system-generated summary and is for quick reference only.