Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Condonation of delay in filing an appeal - Limitation Act including Section 14 would not apply to appeals filed before a quasi-judicial authority - However with regard to condoning delay, where Section 14 may not apply, the principles on which Section 14 is based, being principles which advance the cause of justice, would nevertheless apply - SC
Condonation of delay in filing an appeal - Limitation Act including Section 14 would not apply to appeals filed before a quasi-judicial authority - However with regard to condoning delay, where Section 14 may not apply, the principles on which Section 14 is based, being principles which advance the cause of justice, would nevertheless apply - SC
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