Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Addition on account of alleged difference between the interest income declared by the appellant and the Form No. 26AS of the Department - The information contained in Form No. 26AS cannot be itself the basis for making addition to the income returned. - AT
Addition on account of alleged difference between the interest income declared by the appellant and the Form No. 26AS of the Department - The information contained in Form No. 26AS cannot be itself the basis for making addition to the income returned. - AT
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