India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Levy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1)- Once on record it is proved that notice was complied with, no penalty 271(1)(b) for non compliance is leviable.
Levy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1)- Once on record it is proved that notice was complied with, no penalty 271(1)(b) for non compliance is leviable.
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TaxTMI 
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