Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Notice under section 148 - The certificate granted by the Commissioner under section 68(2) of the Voluntary Disclosure of Income Scheme, 1997 is still holding the field - ssuance of notice under section 148 of the Income-tax Act, 1961 is an abuse of the power by Department - AT
Notice under section 148 - The certificate granted by the Commissioner under section 68(2) of the Voluntary Disclosure of Income Scheme, 1997 is still holding the field - ssuance of notice under section 148 of the Income-tax Act, 1961 is an abuse of the power by Department - AT
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