Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
Classification of goods - Gloves used in ‘Wicket Keeping’ and ‘Batting’ in the game of cricket - through notification issued for the purpose of fixing drawback rate, the same goods were classified under Chapter 95 and therefore, they are classifiable under Chapter 95 and that Revenue could not change its stand.
Classification of goods - Gloves used in ‘Wicket Keeping’ and ‘Batting’ in the game of cricket - through notification issued for the purpose of fixing drawback rate, the same goods were classified under Chapter 95 and therefore, they are classifiable under Chapter 95 and that Revenue could not change its stand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
