Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
The whole time director may not be an employee but even then the character of the receipt or remuneration come within the definition of salary under s. 17(1)(iv) - AT
The whole time director may not be an employee but even then the character of the receipt or remuneration come within the definition of salary under s. 17(1)(iv) - AT
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