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...
Demand of tax - Rejection of books of accounts - In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities were not justified in making best judgment assessment in respect of central sales - HC
Demand of tax - Rejection of books of accounts - In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities were not justified in making best judgment assessment in respect of central sales - HC
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TaxTMI 
TaxTMI 
of 4884 
