Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Reopening of assessment - provision for damaged goods - full accounts, details and justifications for the claim was placed before AO in response to written query raised by the AO - in the final order of assessment, AO made no disallowance, it can hardly be stated that he did not form any opinion with respect to this claim of the assessee. - HC
Reopening of assessment - provision for damaged goods - full accounts, details and justifications for the claim was placed before AO in response to written query raised by the AO - in the final order of assessment, AO made no disallowance, it can hardly be stated that he did not form any opinion with respect to this claim of the assessee. - HC
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