Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section 3(o) of the Act - applicability of SICA to the respondent company does not arise. - SC
Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section 3(o) of the Act - applicability of SICA to the respondent company does not arise. - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
