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...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Assessee is eligible for deduction u/s 80IB(10) in relation to additional income offered in a statement u/s 132(4) in the course of search and subsequently declared in the return filed u/s 153A(1)(a) - AT
Assessee is eligible for deduction u/s 80IB(10) in relation to additional income offered in a statement u/s 132(4) in the course of search and subsequently declared in the return filed u/s 153A(1)(a) - AT
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