Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Expiry of the extended six-month validity of a CGST prohibition order causes it to cease automatically, without requiring separate revocation. Goods detained solely under that order cannot remain under detention after expiry and must be released. Release of the goods does not affect the legality of the departmental investigation or the evidentiary material already collected, which remain available for the investigation.
Expiry of the extended six-month validity of a CGST prohibition order causes it to cease automatically, without requiring separate revocation. Goods detained solely under that order cannot remain under detention after expiry and must be released. Release of the goods does not affect the legality of the departmental investigation or the evidentiary material already collected, which remain available for the investigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
