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...
Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
