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...
Acceptance of an alternative concession before the Tribunal precluded the assessee from challenging the resulting disallowance of agricultural loss relating to saplings. Because the assessee had accepted the disallowance as an alternative contention, the High Court declined the proposed questions and dismissed the appeals. The principle applied was that a party cannot pursue an appeal against an order reflecting its own concession.
Acceptance of an alternative concession before the Tribunal precluded the assessee from challenging the resulting disallowance of agricultural loss relating to saplings. Because the assessee had accepted the disallowance as an alternative contention, the High Court declined the proposed questions and dismissed the appeals. The principle applied was that a party cannot pursue an appeal against an order reflecting its own concession.
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