Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion without any rhyme or reason - SC
Evasion of Tax – Reduction in sale amount - determination of sale on the basis of receipts of two days collected from inspection - AO did not jump to a conclusion without any rhyme or reason - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
