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...
Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Ban on operation as ‘authorized courier’ - Eternity is accepted only in matters of faith. No statute can, or should, arrogate such and we do not find such in the Courier Imports and Exports (Clearance) Regulations, 1998.
Ban on operation as ‘authorized courier’ - Eternity is accepted only in matters of faith. No statute can, or should, arrogate such and we do not find such in the Courier Imports and Exports (Clearance) Regulations, 1998.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
