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...
Transfer pricing adjustments - since the international transaction under consideration is not that of financing, naturally, interest income and interest expenditure cannot be construed as the items of operating nature - AT
Transfer pricing adjustments - since the international transaction under consideration is not that of financing, naturally, interest income and interest expenditure cannot be construed as the items of operating nature - AT
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