Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
Valuation of goods - supply of missiles and other products - Training or training aids cannot be considered as an activity undertaken in relation to sale of goods being valued. This is definitely a post sale activity. - AT
Valuation of goods - supply of missiles and other products - Training or training aids cannot be considered as an activity undertaken in relation to sale of goods being valued. This is definitely a post sale activity. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
