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...
Whether once the export obligation is discharged the conditions of customs Notification No. 48/99 are no more relevant - Diversion of goods - discrepancy establishes a case of violation of import condition for which the respondent was not entitled to any relief - AT
Whether once the export obligation is discharged the conditions of customs Notification No. 48/99 are no more relevant - Diversion of goods - discrepancy establishes a case of violation of import condition for which the respondent was not entitled to any relief - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
