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...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Contravention of section 269SS – Penalty u/s 271DD – the contribution made by the respective persons was treated as a loan and the explanation that they were to be made partners later was not accepted - penalty confirmed - HC
Contravention of section 269SS – Penalty u/s 271DD – the contribution made by the respective persons was treated as a loan and the explanation that they were to be made partners later was not accepted - penalty confirmed - HC
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