Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters include cases from surveys u/s 133A, search and seizure cases u/s 132/132A, non-filing of returns in response to notices u/s 142(1), cases with notices u/s 148, cases involving registration/approval under sections like 12A, 12AB, and cases with recurring issues of law or fact. The selection requires prior administrative approval and timely transfer to Central Charges u/s 127. Specific timelines for actions and notices u/s 143(2) are provided. Cases selected for scrutiny by International Taxation and Central Circle charges will be handled by respective charges.
The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters include cases from surveys u/s 133A, search and seizure cases u/s 132/132A, non-filing of returns in response to notices u/s 142(1), cases with notices u/s 148, cases involving registration/approval under sections like 12A, 12AB, and cases with recurring issues of law or fact. The selection requires prior administrative approval and timely transfer to Central Charges u/s 127. Specific timelines for actions and notices u/s 143(2) are provided. Cases selected for scrutiny by International Taxation and Central Circle charges will be handled by respective charges.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
