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...
Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of investment management - HC
Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of investment management - HC
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