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...
Condonation of delay of 5 months and 3 days in filing appeal before the Commissioner (appeals) - A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk - In order to do justice between the parties, this Court exercising the powers under Articles 226 and 227 of the Constitution of India, condone the delay
Condonation of delay of 5 months and 3 days in filing appeal before the Commissioner (appeals) - A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk - In order to do justice between the parties, this Court exercising the powers under Articles 226 and 227 of the Constitution of India, condone the delay
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
