Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
One-Time Settlement Default Does Not Reset Insolvency Default Date, Limiting Section 10A Bar and Preserving Admission
Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppressi...
Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
TaxTMI 
TaxTMI 
of 4878 
