Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Family assistance scheme (in case of Accidental Death of a registered beneficiary) - For the Dealers/traders who are bonafide residents of Rajasthan, registered-in VAT/GST in Rajasthan and have been carrying on business for at least one year
Family assistance scheme (in case of Accidental Death of a registered beneficiary) - For the Dealers/traders who are bonafide residents of Rajasthan, registered-in VAT/GST in Rajasthan and have been carrying on business for at least one year
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