Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Rejecting of claim of loss - ad-hoc estimation of income - AO is allowed to make additions for want of evidences and the same should be fair and reasonable. - AO should avoid multiple additions on any account.
Rejecting of claim of loss - ad-hoc estimation of income - AO is allowed to make additions for want of evidences and the same should be fair and reasonable. - AO should avoid multiple additions on any account.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
