Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Validity of Re-assessment proceedings u/s 147 - Earlier the notice for Assessment u/s 153A/C was issued - denying deduction u/s 80IB - The High Court observed that the impugned reopening notice was based on the same issue that was subject to appeal, which led to the order dated 30th March 2015 by the CIT(A). The Court cited the third proviso to Section 147 of the Act, which prohibits reassessment of income involving matters that are the subject of any appeal, reference, or revision.
Validity of Re-assessment proceedings u/s 147 - Earlier the notice for Assessment u/s 153A/C was issued - denying deduction u/s 80IB - The High Court observed that the impugned reopening notice was based on the same issue that was subject to appeal, which led to the order dated 30th March 2015 by the CIT(A). The Court cited the third proviso to Section 147 of the Act, which prohibits reassessment of income involving matters that are the subject of any appeal, reference, or revision.
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