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...
Deduction u/s 10A or 10B - Profits on one unit cannot be set off from the loss of another firm in the process of computation of deduction under section 10A of the Act - AT
Deduction u/s 10A or 10B - Profits on one unit cannot be set off from the loss of another firm in the process of computation of deduction under section 10A of the Act - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
