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...
Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Rent-a-cab service - agreement terms indicating vehicle itself not given for operation under ownership and management of client - payments made for operating trips to various places. - the service tax taxable but demand set aside on the ground of period of limitation - HC
Rent-a-cab service - agreement terms indicating vehicle itself not given for operation under ownership and management of client - payments made for operating trips to various places. - the service tax taxable but demand set aside on the ground of period of limitation - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
