Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Subsequent policy circulars permit exporters supplying SEZ units under Advance Authorisation to furnish specified corroborative evidence when a Bill of Export cannot be produced for discharge of export obligation. Where those circulars apply, the competent authority must first assess whether the alternative documents meet their stipulated conditions; the Bill of Export is not necessarily the sole acceptable proof. The claim requires fresh consideration under the applicable circulars, with the adequacy of the evidence and all other merits remaining open.
Subsequent policy circulars permit exporters supplying SEZ units under Advance Authorisation to furnish specified corroborative evidence when a Bill of Export cannot be produced for discharge of export obligation. Where those circulars apply, the competent authority must first assess whether the alternative documents meet their stipulated conditions; the Bill of Export is not necessarily the sole acceptable proof. The claim requires fresh consideration under the applicable circulars, with the adequacy of the evidence and all other merits remaining open.
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TaxTMI 
TaxTMI 
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