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...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Service of a reassessment notice by affixture at an address differing from that in the registered sale deed requires proof of due diligence, confirmation of the correct property, and verification by local witnesses or neighbours. Without those safeguards, substituted service is invalid and section 292BB does not preclude an objection to defective service. Reassessment proceedings cannot validly commence where the notice has not been properly served.
Service of a reassessment notice by affixture at an address differing from that in the registered sale deed requires proof of due diligence, confirmation of the correct property, and verification by local witnesses or neighbours. Without those safeguards, substituted service is invalid and section 292BB does not preclude an objection to defective service. Reassessment proceedings cannot validly commence where the notice has not been properly served.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
