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...
Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for captive use for office - Contention of the assessee that office building is part of factory premise and the electricity is used for factory only is acceptable - AT
Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for captive use for office - Contention of the assessee that office building is part of factory premise and the electricity is used for factory only is acceptable - AT
Note: It is a system-generated summary and is for quick reference only.