Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Electronic upload of DRP directions on the ITBA module constitutes receipt of those directions in a faceless assessment. The final assessment must therefore be completed within the period prescribed under section 144C(13), calculated from that upload date. Where the final assessment is completed after the prescribed period, it is time-barred and liable to be set aside. Other assessment grounds remain open where invalidity is determined solely by limitation.
Electronic upload of DRP directions on the ITBA module constitutes receipt of those directions in a faceless assessment. The final assessment must therefore be completed within the period prescribed under section 144C(13), calculated from that upload date. Where the final assessment is completed after the prescribed period, it is time-barred and liable to be set aside. Other assessment grounds remain open where invalidity is determined solely by limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
