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...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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Jurisdiction of AO u/s 142(1) - once AO has arrived at conclusion that the jurisdiction is vested with him, the provisions of Section 127 are not attracted, unless competent authority exercises his power u/s 127 - HC
Jurisdiction of AO u/s 142(1) - once AO has arrived at conclusion that the jurisdiction is vested with him, the provisions of Section 127 are not attracted, unless competent authority exercises his power u/s 127 - HC
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