Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Unexplained unsecured loan - By furnishing confirmation with Pan, primary onus is discharged by the appellant - Onus thereafter shifts to the Assessing Officer to make further investigation and prove the credit non-genuine - AT
Unexplained unsecured loan - By furnishing confirmation with Pan, primary onus is discharged by the appellant - Onus thereafter shifts to the Assessing Officer to make further investigation and prove the credit non-genuine - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
