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...
Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board would not amount to manufacture
Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board would not amount to manufacture
Note: It is a system-generated summary and is for quick reference only.