Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
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