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...
MAT u/s 115JB - book adjustments - When share of income from firm is exempt u/s.10 2(A) of the Act, necessarily share of loss is also exempt - what the AO did was in accordance with Clause(ii) of the Explanation
MAT u/s 115JB - book adjustments - When share of income from firm is exempt u/s.10 2(A) of the Act, necessarily share of loss is also exempt - what the AO did was in accordance with Clause(ii) of the Explanation
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