Case Study

Case Study NR/DTAA/MLI

No tax withholding on Export commission

August 25, 2025

Case Study Refund

Question of stay – What is a speaking order?

August 25, 2025

Assessment Case Study

Budget take off – Right to appeal

August 25, 2025

Business Case Study

Goodwill depreciation – how far appropriate to amend opening block

August 25, 2025

Case Study NR/DTAA/MLI

Software Payments and equalisation levy

August 25, 2025

Case Study NR/DTAA/MLI

Internal restructuring boom

August 25, 2025

Appeals Case Study

Finding of fact

August 25, 2025

Case Study NR/DTAA/MLI

Software payments- No TDS

August 25, 2025

Case Study Other Sources

Last minute summons /verifications fail

August 25, 2025

Case Study Other Sources

AO is bound to conduct independent inquiry during assessment

August 25, 2025

Case Study Other Sources

When and how a retraction to surrender be made

August 25, 2025

Business Case Study

Tests of commercial expediency – diversion of funds in real estate business

August 25, 2025

Case Study Exemptions

Corpus donation

August 25, 2025

Case Study Survey & Search

Search and survey No corroborating evidence no addition

August 25, 2025

Business Case Study

Ad hoc disallowance of the expenditure upheld

August 25, 2025