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...
Statutory discretion governing appellate admission applies where a penalty does not exceed the prescribed monetary threshold. In an appeal by a managing director against a penalty order issued under section 107, the penalty fell within the threshold for discretion under section 112(2). The Tribunal exercised that discretion to refuse admission, so the appeal was not admitted.
Statutory discretion governing appellate admission applies where a penalty does not exceed the prescribed monetary threshold. In an appeal by a managing director against a penalty order issued under section 107, the penalty fell within the threshold for discretion under section 112(2). The Tribunal exercised that discretion to refuse admission, so the appeal was not admitted.
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TaxTMI 
TaxTMI 
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