Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
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 4918 
