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...
Clandestine removal of Molasses - Unaccounted stock of molasses – Lack of evidences – It cannot be said that there was excess unaccounted stock of molasses in the appellant’s factory, more so when the molsses is under physical control of the State Excise Authorities - AT
Clandestine removal of Molasses - Unaccounted stock of molasses – Lack of evidences – It cannot be said that there was excess unaccounted stock of molasses in the appellant’s factory, more so when the molsses is under physical control of the State Excise Authorities - AT
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