Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
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Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality - the claim of the assessee itself does not appears to be a bonafide claim - HC
Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality - the claim of the assessee itself does not appears to be a bonafide claim - HC
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