Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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...
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Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) - recourse Sec. 292B of the Act would also not help the case of the Revenue because the mistake cannot be said to be a pure technical objection - AT
Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) - recourse Sec. 292B of the Act would also not help the case of the Revenue because the mistake cannot be said to be a pure technical objection - AT
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