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...
Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that their activity do not attract GST has no legal backing. - AAAR
Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that their activity do not attract GST has no legal backing. - AAAR
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