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...
Rebate claim - Clearance of goods to SEZ unit - the applicant claimed rebate on the duty paid as input credit in the raw materials which is prima facie covered by Rule 18 of the said Rules - AT
Rebate claim - Clearance of goods to SEZ unit - the applicant claimed rebate on the duty paid as input credit in the raw materials which is prima facie covered by Rule 18 of the said Rules - AT
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