Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Levy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit report electronically - There was a reasonable cause on part of the assessee for not filing the audit report electronically - No penalty - AT
Levy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit report electronically - There was a reasonable cause on part of the assessee for not filing the audit report electronically - No penalty - AT
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