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...
Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no delay, the same cannot be attributed to the appellant - demanding late filing charges cannot sustain
Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no delay, the same cannot be attributed to the appellant - demanding late filing charges cannot sustain
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
