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...
Seizure of the cash by the police authorities - failure of the Income Tax department exercise requisition powers u/s 132A - When no such requisition was made, the police authority had no business to withhold the cash - HC
Seizure of the cash by the police authorities - failure of the Income Tax department exercise requisition powers u/s 132A - When no such requisition was made, the police authority had no business to withhold the cash - HC
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