GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Rectification of mistake - set off of the carry forward business loss denied - the issue as to whether the said income earned by way of interest on Fixed Deposits, NSCs, would be available to the assessee to seek for set off as business loss or u/s 72 of the Act is a debatable issue and as such we are of the considered view that said issue could not have been gone into in a proceeding u/s 154 - HC
Rectification of mistake - set off of the carry forward business loss denied - the issue as to whether the said income earned by way of interest on Fixed Deposits, NSCs, would be available to the assessee to seek for set off as business loss or u/s 72 of the Act is a debatable issue and as such we are of the considered view that said issue could not have been gone into in a proceeding u/s 154 - HC
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