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...
Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the services in the present case is admittedly outside India and the professional services rendered by the petitioner would fall within the scope of definition of export of services under Section 2(6) of the IGST Act. - HC
Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the services in the present case is admittedly outside India and the professional services rendered by the petitioner would fall within the scope of definition of export of services under Section 2(6) of the IGST Act. - HC
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TaxTMI 
TaxTMI 
