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...
Revision u/s 263 - depreciation on goodwill claimed by the amalgamated company - The amalgamating company has not claimed any depreciation. The burden cast upon the Assessing Officer to call for the details and examine the same. AO has totally ignored the artificial creation of goodwill for claiming depreciation - the assessment order passed by the AO is erroneous and prejudicial to the interest of Revenue - AT
Revision u/s 263 - depreciation on goodwill claimed by the amalgamated company - The amalgamating company has not claimed any depreciation. The burden cast upon the Assessing Officer to call for the details and examine the same. AO has totally ignored the artificial creation of goodwill for claiming depreciation - the assessment order passed by the AO is erroneous and prejudicial to the interest of Revenue - AT
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TaxTMI 
TaxTMI 
