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...
Area Based Exemption - The provisions of the notification do not place a bar or restriction on any addition/modification in the plant or machinery or on the production of new products by an eligible unit after the cut-off date and during the exemption period of ten years as per the notification - The appellant could have exercised option for availing the benefit of the notification even after the sunset clause. Sunset clause is only relevant for the purpose of eligibility and there is no bar for filing the declaration after the sunset clause. - AT
Area Based Exemption - The provisions of the notification do not place a bar or restriction on any addition/modification in the plant or machinery or on the production of new products by an eligible unit after the cut-off date and during the exemption period of ten years as per the notification - The appellant could have exercised option for availing the benefit of the notification even after the sunset clause. Sunset clause is only relevant for the purpose of eligibility and there is no bar for filing the declaration after the sunset clause. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
