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...
Fixation of higher rate of tax – Increase in turnover – Violation of Natural Justice – Department was duty bound to consider all documents, atleast documents called for from their side – That shows there was absence of application of judicious mind - HC
Fixation of higher rate of tax – Increase in turnover – Violation of Natural Justice – Department was duty bound to consider all documents, atleast documents called for from their side – That shows there was absence of application of judicious mind - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
