Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Addition u/s 68 - unexplained cash credit - source of amount deposited in the bank account - represents sale proceeds or not - Peak Credit - Once the purchases have been accepted, then the corresponding sales cannot be disturbed without giving any conclusive evidence/finding. - AT
Addition u/s 68 - unexplained cash credit - source of amount deposited in the bank account - represents sale proceeds or not - Peak Credit - Once the purchases have been accepted, then the corresponding sales cannot be disturbed without giving any conclusive evidence/finding. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
