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...
Tax Recovery proceedings - priority over other dues / secured creditors - the Revenue cannot prevent the petitioner-bank as a secured creditor from realizing its unpaid dues through sale of secured asset. - HC
Tax Recovery proceedings - priority over other dues / secured creditors - the Revenue cannot prevent the petitioner-bank as a secured creditor from realizing its unpaid dues through sale of secured asset. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
