Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Computation u/s 153A - assessment order is silent as to whether the assessment for AY 2003-04 was pending as on the date of search and whether any incriminating material was found during the course of search - matter remanded back - AT
Computation u/s 153A - assessment order is silent as to whether the assessment for AY 2003-04 was pending as on the date of search and whether any incriminating material was found during the course of search - matter remanded back - AT
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