Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Reopening of assessment - whether the Assessing Officer has “reason to believe” that any income chargeable to tax has “eascaped assessment”? - the reason to believe as formed by the AO are not in terms as contemplated by section 147 and as mandated by the courts - AT
Reopening of assessment - whether the Assessing Officer has “reason to believe” that any income chargeable to tax has “eascaped assessment”? - the reason to believe as formed by the AO are not in terms as contemplated by section 147 and as mandated by the courts - AT
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