Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Assessee could not satisfactorily explain the reason for selling the motor car to its own director at a price less than the WDV as per the record of the assessee – short term capital loss on sale of motor car restricted - AT
Assessee could not satisfactorily explain the reason for selling the motor car to its own director at a price less than the WDV as per the record of the assessee – short term capital loss on sale of motor car restricted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
