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...
Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3) - AT
Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3) - AT
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