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...
Difference between 'manpower recruitment service’ and ‘manpower supply service’ - The service receiver simply pays the amount to the appellant adding a commission due to the appellant. This is nothing but MSS and it is difficult to accept that this is MRS. - AT
Difference between 'manpower recruitment service’ and ‘manpower supply service’ - The service receiver simply pays the amount to the appellant adding a commission due to the appellant. This is nothing but MSS and it is difficult to accept that this is MRS. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
