Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
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Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - all the parties to whom the sales were made have furnished their respective returns - assessee cannot be treated in default - AT
Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - all the parties to whom the sales were made have furnished their respective returns - assessee cannot be treated in default - AT
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