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...
Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite Revenue's contention that it was a curable defect u/s 292B, ITAT decided in favor of the assessee, ruling the assessment invalid since notice was issued to a non-existing entity after being informed of the merger.
Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite Revenue's contention that it was a curable defect u/s 292B, ITAT decided in favor of the assessee, ruling the assessment invalid since notice was issued to a non-existing entity after being informed of the merger.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
