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...
Bogus donations - addition made as donation in question to the trust was not “genuine” - registration granted to those organisations / trusts u/s 35C were cancelled with retrospective effect - tribunal noted that there is nothing on record to show that the respondent/assessee connived with the scheme of arrangement between the concerns in bogus billing etc. and deleted the additions - We find the reasoning given by the tribunal to be just and proper and cannot be held to be perverse. - HC
Bogus donations - addition made as donation in question to the trust was not “genuine” - registration granted to those organisations / trusts u/s 35C were cancelled with retrospective effect - tribunal noted that there is nothing on record to show that the respondent/assessee connived with the scheme of arrangement between the concerns in bogus billing etc. and deleted the additions - We find the reasoning given by the tribunal to be just and proper and cannot be held to be perverse. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
