Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
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...
Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC
Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC
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