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...
When the assessee has violated the provisions of section 11 and 13 by giving concession to the persons, who are specified persons u/s 13(3), being so, assessee cannot be granted exemption u/s 11 - AT
When the assessee has violated the provisions of section 11 and 13 by giving concession to the persons, who are specified persons u/s 13(3), being so, assessee cannot be granted exemption u/s 11 - AT
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