Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Reopening of the assessment U/S 147 - the High Court has quashed the show cause notice on the ground that the AO has accepted the claim of expenditures during scrutiny assessment u/s 143(3) - therefore the income escaping proceeding has been initiated marely on the basis of change of opinion and cannot sustain - the apex court refused to interfere in the decision of at HC - SC
Reopening of the assessment U/S 147 - the High Court has quashed the show cause notice on the ground that the AO has accepted the claim of expenditures during scrutiny assessment u/s 143(3) - therefore the income escaping proceeding has been initiated marely on the basis of change of opinion and cannot sustain - the apex court refused to interfere in the decision of at HC - SC
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