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...
Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneousl - Necessarily, the petitioner will have to participate in the personal hearing and state all his objections with regard to the action launched by the State Authority under the TNGST Act, 2017. Unless and until the petitioner participates in the impugned proceedings viz., the impugned Summons dated 18.10.2022, truth cannot be unearthed with regard to the petitioner's contentions - HC
Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneousl - Necessarily, the petitioner will have to participate in the personal hearing and state all his objections with regard to the action launched by the State Authority under the TNGST Act, 2017. Unless and until the petitioner participates in the impugned proceedings viz., the impugned Summons dated 18.10.2022, truth cannot be unearthed with regard to the petitioner's contentions - HC
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TaxTMI 
TaxTMI 
of 4855 
