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...
Uttar Pradesh Tax On Entry of Goods Into Local Areas Act, 2007 - The levy of entry tax under the Act does not violate the freedom of trade, commerce and intercourse guaranteed under Art.301 of the Constitution of India. - HC
Uttar Pradesh Tax On Entry of Goods Into Local Areas Act, 2007 - The levy of entry tax under the Act does not violate the freedom of trade, commerce and intercourse guaranteed under Art.301 of the Constitution of India. - HC
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