Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Enforcement of the G.S.T. - Entitlement to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme - U.P. Entertainments and Betting Tax Act, 1979 - A petition before HC
Enforcement of the G.S.T. - Entitlement to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme - U.P. Entertainments and Betting Tax Act, 1979 - A petition before HC
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