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...
Loss claimed as business loss - As all the three conditions of section 94(7) are not fulfilled, loss of sale of securities to the extent of dividend income cannot be disallowed or ignored invoking provisions of section 94(7) - AT
Loss claimed as business loss - As all the three conditions of section 94(7) are not fulfilled, loss of sale of securities to the extent of dividend income cannot be disallowed or ignored invoking provisions of section 94(7) - AT
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