The proposed amendments rationalise tax provisions, simplify reporting rules, and introduce clearer deductions and exemptions. The reforms aim to improve voluntary compliance and reduce tax ...
Courts have held that reassessment proceedings must be based on the reasons recorded before issuing notice under Section 148. If no addition is made on the issue forming the basis of reopening, the ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results