Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same
Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same
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