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...
Exemption notification was earlier withdrawn but reintroduced after some time - compounded rubber - to be treated as only corrective and clarificatory in nature - benefit of exemption allowed retrospectively for the period 1.3.94 to 27.3.94 - SC
Exemption notification was earlier withdrawn but reintroduced after some time - compounded rubber - to be treated as only corrective and clarificatory in nature - benefit of exemption allowed retrospectively for the period 1.3.94 to 27.3.94 - SC
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