Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
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...
Customs airports — Appointment for specified purposes - The amendment adds an additional entry for the airport in Bhopal, Madhya Pradesh, specifying its purpose as "Unloading of baggage and loading of baggage."
Customs airports — Appointment for specified purposes - The amendment adds an additional entry for the airport in Bhopal, Madhya Pradesh, specifying its purpose as "Unloading of baggage and loading of baggage."
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