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...
Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate - CGOVT
Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate - CGOVT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
