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
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