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...
Validity of order passed u/s. 201(1)/201(1A) - period of limitation - expiry of two years from the end of the financial year in which TDS statement was filed - As pertinent to point out that the assessee has not filed its quarterly statement before us for the purpose of considering the limitation period u/s.201(3) of the Act which specified “two years from the end of the financial year in which the statement is filed”. - Matter restored back - AT
Validity of order passed u/s. 201(1)/201(1A) - period of limitation - expiry of two years from the end of the financial year in which TDS statement was filed - As pertinent to point out that the assessee has not filed its quarterly statement before us for the purpose of considering the limitation period u/s.201(3) of the Act which specified “two years from the end of the financial year in which the statement is filed”. - Matter restored back - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
