Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of penalty where the appellant paid entire tax liability and interest - relief u/s 73(3) - unless there is a case of active suppression, provisions of Section 73 (3) should be extended. - AT
Levy of penalty where the appellant paid entire tax liability and interest - relief u/s 73(3) - unless there is a case of active suppression, provisions of Section 73 (3) should be extended. - AT
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