Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards the formation of opinion that the income of the Assessee had escaped assessment. - HC
Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards the formation of opinion that the income of the Assessee had escaped assessment. - HC
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