Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Authorised service station - the sale of parts and components during rendering services during warranty period cannot be treated as part of the services - Merely because these items were used in undertaking the repairs /maintenance, the same may not become part of the services undertaken.... - AT
Authorised service station - the sale of parts and components during rendering services during warranty period cannot be treated as part of the services - Merely because these items were used in undertaking the repairs /maintenance, the same may not become part of the services undertaken.... - AT
Note: It is a system-generated summary and is for quick reference only.