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...
Jurisdiction - genuineness of transfer of Cenvat Credit to GST Tran-1 - competence of the Commissioner Appeal who has passed the impugned order on the ground that the Commissioner (Appeals) as Central Excise officer has no competence to adjudicate the issue with respect to the provisions of CGST Act, 2017 - The contentions of the department challenging the competence of Commissioner (Appeals) are set aside - Revenue Appeal dismissed - AT
Jurisdiction - genuineness of transfer of Cenvat Credit to GST Tran-1 - competence of the Commissioner Appeal who has passed the impugned order on the ground that the Commissioner (Appeals) as Central Excise officer has no competence to adjudicate the issue with respect to the provisions of CGST Act, 2017 - The contentions of the department challenging the competence of Commissioner (Appeals) are set aside - Revenue Appeal dismissed - AT
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TaxTMI 
TaxTMI 
