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...
Amendment of section 253. - appeals to ITAT - It is proposed to omit the said sub-sections (2A) and (3A) to do away with the filing of such appeal by the Assessing Officer. - Consequently non revenue appeal by AO before ITAT against the order of DRP u/s 144C
Amendment of section 253. - appeals to ITAT - It is proposed to omit the said sub-sections (2A) and (3A) to do away with the filing of such appeal by the Assessing Officer. - Consequently non revenue appeal by AO before ITAT against the order of DRP u/s 144C
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