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...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Deduction u/s 54F - satisfaction of relevant conditions - owning more than one house - another house was under construction and it cannot be said as another residential house owned by the assessee - exemption allowed.
Deduction u/s 54F - satisfaction of relevant conditions - owning more than one house - another house was under construction and it cannot be said as another residential house owned by the assessee - exemption allowed.
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