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...
Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to the assessee trust. - Benefit of exemption allowed.
Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to the assessee trust. - Benefit of exemption allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
