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...
Disqualification of Director - Deactivation of DIN no - Defaulting company was already dissolved - It is preposterous for the respondents to contend that the petitioner was disqualified for failure to submit returns with respect to a dissolved company. It is disheartening to note that even when the anomaly with respect to the status of the company was informed to the second respondent, absolutely nothing was done by the respondents.- HC
Disqualification of Director - Deactivation of DIN no - Defaulting company was already dissolved - It is preposterous for the respondents to contend that the petitioner was disqualified for failure to submit returns with respect to a dissolved company. It is disheartening to note that even when the anomaly with respect to the status of the company was informed to the second respondent, absolutely nothing was done by the respondents.- HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
