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...
Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT
Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT
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