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...
Denial of CENVAT Credit - credit of service tax paid on the insurance premium for the policy taken for stocks lying in the foreign warehouses allowed - AT
Denial of CENVAT Credit - credit of service tax paid on the insurance premium for the policy taken for stocks lying in the foreign warehouses allowed - AT
Note: It is a system-generated summary and is for quick reference only.