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...
Rectification of mistake u/s 254 - effect of subsequent decision - Power to Tribunal to rectify its order - subsequent decision can validly form the basis for rectifying an order of assessment under Section 154 of the Act. - HC
Rectification of mistake u/s 254 - effect of subsequent decision - Power to Tribunal to rectify its order - subsequent decision can validly form the basis for rectifying an order of assessment under Section 154 of the Act. - HC
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