The basis for initiating the reassessment proceedings is to be judged solely on the basis of reasons recorded by the AO and the material and information referred to by him in the reasons for initiating such action; the formation of the belief of the
The PSC is an independent accounting regime which includes tax treatment of costs, expenses, incomes, profits etc., it is because of the specific provision in the PSC for currency translation that loss/profit would accrue to an operator-company; ofte
Payments of service tax as also the VAT are mutually exclusive
impugned judgment has failed to notice the Rules of Interpretation which require that in cases where HSN Code number is indicated against the Tariff Item mentioned in the Third Schedule, then one has to go by the provisions of the HSN as adopted by t
Section 145A of the Income-tax Act, 1961 - Method of Accounting - In certain cases - Assessment year 1999-2000 - While completing assessment, Assessing Officer noticed that certain amount of MODVAT, which was available to assessee, was not included i
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