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...
Refund - portion of carry forward of unutilized credit - during the period credit utilized in the relevant quarters is more than the credit availed by the appellant - refund claim not admissible - AT
Refund - portion of carry forward of unutilized credit - during the period credit utilized in the relevant quarters is more than the credit availed by the appellant - refund claim not admissible - AT
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