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...
TDS u/s 194I - additional premium paid by the assessee - whether the additional premium paid by the assessee to MMRDA is in the nature of rent within the meaning of section 194-I ? - AO directed to re-adjudicate the matter in view of the CBDT circular - AT
TDS u/s 194I - additional premium paid by the assessee - whether the additional premium paid by the assessee to MMRDA is in the nature of rent within the meaning of section 194-I ? - AO directed to re-adjudicate the matter in view of the CBDT circular - AT
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