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...
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Valuation - enhancement of value - All the documents submitted by the supplier are genuine and correct and considered as valid evidence. Therefore the same cannot be doubted - If it is so, it is established that the appellant had under-valued the goods - demand confirmed - AT
Valuation - enhancement of value - All the documents submitted by the supplier are genuine and correct and considered as valid evidence. Therefore the same cannot be doubted - If it is so, it is established that the appellant had under-valued the goods - demand confirmed - AT
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