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...
Cross-examination - Jurisdiction of Adjudicating authority - the submission that the First Secretary (Commerce) should be cross-examined before the adjudication process is completed cannot be accepted. - AT
Cross-examination - Jurisdiction of Adjudicating authority - the submission that the First Secretary (Commerce) should be cross-examined before the adjudication process is completed cannot be accepted. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
