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...
Captive consumption - Benefit of N/N. 67/95 - Pig iron captively for manufacture of other machinery items/parts, which were further used for repair and maintenance of machinery installed in the factory premises - demand set aside on merit as well as on revenue neutral situation.
Captive consumption - Benefit of N/N. 67/95 - Pig iron captively for manufacture of other machinery items/parts, which were further used for repair and maintenance of machinery installed in the factory premises - demand set aside on merit as well as on revenue neutral situation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
