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...
The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed non-existent per CBDT circular. However, a stay by the Supreme Court suspended this finding. The Tribunal quashed a cancellation of registration u/s 12AA as prior issues were settled, rendering the cancellation impermissible. The Tribunal annulled the registration cancellation, noting the High Court's reversal of a previous decision. The appeal by the assessee was allowed.
The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed non-existent per CBDT circular. However, a stay by the Supreme Court suspended this finding. The Tribunal quashed a cancellation of registration u/s 12AA as prior issues were settled, rendering the cancellation impermissible. The Tribunal annulled the registration cancellation, noting the High Court's reversal of a previous decision. The appeal by the assessee was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
