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...
Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount should be considered for determining the threshold limit, not penalties or fines.
Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount should be considered for determining the threshold limit, not penalties or fines.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
