Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Challenge to the revised assessment orders pursuant to Audit Inspection - the specific request made by the petitioner for an opportunity of personal hearing, has not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back- HC
Challenge to the revised assessment orders pursuant to Audit Inspection - the specific request made by the petitioner for an opportunity of personal hearing, has not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back- HC
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