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...
Computation of income from shipping business u/s 44B - the assessee firm is the managing owner and in that capacity only, it manages the affairs of these two companies - not taxable u/s 44B - AT
Computation of income from shipping business u/s 44B - the assessee firm is the managing owner and in that capacity only, it manages the affairs of these two companies - not taxable u/s 44B - AT
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