Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal representative of a deceased assessee is liable for any tax the deceased would have been liable to pay. After the death of an assessee, the legal representatives must register themselves on the Income Tax Portal, submitting the deceased's PAN and their PAN as the legal representative, along with a death certificate and legal heirship certificate. Only then can an appeal against an assessment order be properly numbered and heard.
Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal representative of a deceased assessee is liable for any tax the deceased would have been liable to pay. After the death of an assessee, the legal representatives must register themselves on the Income Tax Portal, submitting the deceased's PAN and their PAN as the legal representative, along with a death certificate and legal heirship certificate. Only then can an appeal against an assessment order be properly numbered and heard.
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