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...
Real estate agent service - contract between parties is of principal to principal relationship or agent to principal - There is no consideration defined and/or provided for the alleged service. In absence of any defined consideration for service, there is no contract for service. - No service tax liability.
Real estate agent service - contract between parties is of principal to principal relationship or agent to principal - There is no consideration defined and/or provided for the alleged service. In absence of any defined consideration for service, there is no contract for service. - No service tax liability.
Note: It is a system-generated summary and is for quick reference only.