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...
Disallowance of carry forward of losses on the ground that return of income was not filed within the due date as required u/s 139(1) - Mere delay in submitting the ITR-V does not make the return invalid for denying the benefit of carry forward of losses in future years. - AT
Disallowance of carry forward of losses on the ground that return of income was not filed within the due date as required u/s 139(1) - Mere delay in submitting the ITR-V does not make the return invalid for denying the benefit of carry forward of losses in future years. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
