Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Forced recovery of VAT - It is apparent, prima facie that such a huge liability has been made out against the petitioner without giving him proper opportunity to put-forth his case - amount to be refunded - HC
Forced recovery of VAT - It is apparent, prima facie that such a huge liability has been made out against the petitioner without giving him proper opportunity to put-forth his case - amount to be refunded - HC
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