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...
Disallowance of claim of deduction @ 50% u/s 57(iv) - interest received on enhanced compensation - on the basis of the overriding provision of Section 56(2)(viii) read with Section 57(iv) of the Act, we agree that the assessee is entitled to the statutory deduction of 50% u/s 57(iv) of the Act - AT
Disallowance of claim of deduction @ 50% u/s 57(iv) - interest received on enhanced compensation - on the basis of the overriding provision of Section 56(2)(viii) read with Section 57(iv) of the Act, we agree that the assessee is entitled to the statutory deduction of 50% u/s 57(iv) of the Act - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
