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...
Unexplained investment - Unaccounted cash for purchase - addition based on the statement / admission of the third party - Mere admission of the third party cannot be a basis for making addition in the hands of the assessee without confronting the assessee about the incriminating material. - AT
Unexplained investment - Unaccounted cash for purchase - addition based on the statement / admission of the third party - Mere admission of the third party cannot be a basis for making addition in the hands of the assessee without confronting the assessee about the incriminating material. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
