Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
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