Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Refund - unjust enrichment - Mere production of copy of ledger account showing refund amount as customs duty paid under protest is not sufficient to establish that they have not passed on the burden of duty to their customers. - AT
Refund - unjust enrichment - Mere production of copy of ledger account showing refund amount as customs duty paid under protest is not sufficient to establish that they have not passed on the burden of duty to their customers. - AT
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