Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Capital gain on transfer of aricultural land - apapeal by the assessee - Apex Court refuse to entertain the appeal and to decide the same on the merits on the ground of low tax effect - SC
Capital gain on transfer of aricultural land - apapeal by the assessee - Apex Court refuse to entertain the appeal and to decide the same on the merits on the ground of low tax effect - SC
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