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...
Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT
Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT
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