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...
Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s 45 which provides that AO by order in writing attach provisionally any property belonging to the dealer - property given on lease to dealers does not mean he is of the owner - order attaching the property is quashed
Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s 45 which provides that AO by order in writing attach provisionally any property belonging to the dealer - property given on lease to dealers does not mean he is of the owner - order attaching the property is quashed
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