Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Validity of special audit under Section 142(2-A) - assessee had the opportunity to raise objections in the matter of appointment of special auditor by responding to the show cause notice. He has chosen not to do so - No interference - HC
Validity of special audit under Section 142(2-A) - assessee had the opportunity to raise objections in the matter of appointment of special auditor by responding to the show cause notice. He has chosen not to do so - No interference - HC
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