Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained u/s 14A read with Rule 8D does not arise. - AT
When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained u/s 14A read with Rule 8D does not arise. - AT
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