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...
Exemption u/s 11 - assessee is eligible for exemption u/s 11 - Only the advancement of loan to the related persons need to be brought under the purview of tax - AO directed to disallow interest at the market rate on the sums advanced to the above persons - AT
Exemption u/s 11 - assessee is eligible for exemption u/s 11 - Only the advancement of loan to the related persons need to be brought under the purview of tax - AO directed to disallow interest at the market rate on the sums advanced to the above persons - AT
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