Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond 180 days, when goods were not returned and credit continued in the assessee’s books of accounts. - AT
CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond 180 days, when goods were not returned and credit continued in the assessee’s books of accounts. - AT
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