Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Set top boxes are integral part of the services provided by the appellant as the same enhanced the receipt of the signals by the customers of the appellant – service tax to be levied. - AT
Set top boxes are integral part of the services provided by the appellant as the same enhanced the receipt of the signals by the customers of the appellant – service tax to be levied. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
