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...
Purchase of gold for manufacturing of jewellery and ornaments - The assessing authority disallowed the claim for exemption on the sole ground that the purchasing dealer namely the writ petitioner did not manufacture the jewellery in the State of West Bengal but had manufactured the same at Coimbatore in Tamil Nadu state. - The intention, the object and the purpose of such exemption cannot be interpreted by referring to Rule 26A which operates in entirely different field. - Benefit rightly denied - HC
Purchase of gold for manufacturing of jewellery and ornaments - The assessing authority disallowed the claim for exemption on the sole ground that the purchasing dealer namely the writ petitioner did not manufacture the jewellery in the State of West Bengal but had manufactured the same at Coimbatore in Tamil Nadu state. - The intention, the object and the purpose of such exemption cannot be interpreted by referring to Rule 26A which operates in entirely different field. - Benefit rightly denied - HC
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TaxTMI 
TaxTMI 
