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...
Transfer of CENVAT credit - closure of factory - having accepted the closure certificate of Gurgaon Unit, it will not be appropriate to reopen the same almost after four years of issuing notice which raises a serious doubt
Transfer of CENVAT credit - closure of factory - having accepted the closure certificate of Gurgaon Unit, it will not be appropriate to reopen the same almost after four years of issuing notice which raises a serious doubt
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