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...
Method of valuation - manufacture of transformers as well as their installation on a turnkey basis - Captive consumption in execution of contract - The entire amount cannot be considered as the cost of transformer sold to M/s APSPDCL.
Method of valuation - manufacture of transformers as well as their installation on a turnkey basis - Captive consumption in execution of contract - The entire amount cannot be considered as the cost of transformer sold to M/s APSPDCL.
Note: It is a system-generated summary and is for quick reference only.