Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will restart and will exhaust itself on the period of limitation provided under the Act – assessment Barred by limitation - AT
Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will restart and will exhaust itself on the period of limitation provided under the Act – assessment Barred by limitation - AT
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