Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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...
Power of Settlement Commission u/s 245H of the Act - Immunity from imposition of penalty and prosecution – ITSC was not justified in taking a charitable view towards the assessee - HC
Power of Settlement Commission u/s 245H of the Act - Immunity from imposition of penalty and prosecution – ITSC was not justified in taking a charitable view towards the assessee - HC
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