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...
Exemption u/s 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are applied for the benefit of the specified persons. Therefore, the learned Assessing Officer is direct to determine the part of such income or property of the trust on which it loses the exemption. - AT
Exemption u/s 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are applied for the benefit of the specified persons. Therefore, the learned Assessing Officer is direct to determine the part of such income or property of the trust on which it loses the exemption. - AT
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TaxTMI 
TaxTMI 
