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...
Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. - AT
Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
