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...
Valuation - inclusion of discount allowed by the IGL to DTC - discount was in fact in lieu of renting of immovable property to M/s IGL by the DTC - liability of service tax confirmed.
Valuation - inclusion of discount allowed by the IGL to DTC - discount was in fact in lieu of renting of immovable property to M/s IGL by the DTC - liability of service tax confirmed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
