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...
Computation u/s 153A - assessment order is silent as to whether the assessment for AY 2003-04 was pending as on the date of search and whether any incriminating material was found during the course of search - matter remanded back - AT
Computation u/s 153A - assessment order is silent as to whether the assessment for AY 2003-04 was pending as on the date of search and whether any incriminating material was found during the course of search - matter remanded back - AT
Note: It is a system-generated summary and is for quick reference only.