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...
CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same were covered by the definition of inputs and hence would not be eligible for Cenvat credit. - AT
CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same were covered by the definition of inputs and hence would not be eligible for Cenvat credit. - AT
Note: It is a system-generated summary and is for quick reference only.