Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
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 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of NON-TDS when the recipients have taken into account income embedded in the payments, paid due taxes thereon and filed income tax returns in accordance with the law - AT
Section 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of NON-TDS when the recipients have taken into account income embedded in the payments, paid due taxes thereon and filed income tax returns in accordance with the law - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
