Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
Sanction for reassessment beyond three years under section 149(1)(b) required valid approval. The approval proforma placed the proceedings within the period exceeding three years but not exceeding ten years, while the approval was granted by the PCIT. Applying a materially similar High Court ruling, ITAT treated the approval as invalid, quashed the section 148A(d) order, section 148 notice and consequential assessment, and left the remaining grounds open as academic.
Sanction for reassessment beyond three years under section 149(1)(b) required valid approval. The approval proforma placed the proceedings within the period exceeding three years but not exceeding ten years, while the approval was granted by the PCIT. Applying a materially similar High Court ruling, ITAT treated the approval as invalid, quashed the section 148A(d) order, section 148 notice and consequential assessment, and left the remaining grounds open as academic.
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TaxTMI 
TaxTMI 
