Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
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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