Absence of Live Nexus and Compliance with Pre-2021 PF Rules Invalidates Section 148 Reassessment Notice
Absence of Live Nexus and Compliance with Pre-2021 PF Rules Invalidates Section 148 Reassessment Notice Issue Whether a reassessment notice under Section 148 is valid when the third-party statement lacks a live nexus with the assessee’s share capital transaction, and when late employee PF/ESIC deposits (paid before the Section 139 return due date) did not… Read More »