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...
Revocation of CHA License - forgery and fraud - when the partners of the appellant CHA firm themselves have admitted to not knowing the importer, there is no need to prove the case by the department as the settled legal position is that admitted facts need not be proved - AT
Revocation of CHA License - forgery and fraud - when the partners of the appellant CHA firm themselves have admitted to not knowing the importer, there is no need to prove the case by the department as the settled legal position is that admitted facts need not be proved - AT
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