Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Commercial expediency - Change of head of income from 'Íncome from business and profession’ to 'Íncome from House property’ - warehousing business on leased land - income of the assessee should be assessed under the head ‘business or profession’ - AT
Commercial expediency - Change of head of income from 'Íncome from business and profession’ to 'Íncome from House property’ - warehousing business on leased land - income of the assessee should be assessed under the head ‘business or profession’ - AT
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