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...
Vires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - The amending Act cured the statutory provision of the vice from which it suffered and it was given retrospective effect which was quite within the competence of the legislature. - HC
Vires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - The amending Act cured the statutory provision of the vice from which it suffered and it was given retrospective effect which was quite within the competence of the legislature. - HC
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TaxTMI 
TaxTMI 
of 4884 
