Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Recovery of tax dues - property purchased by the appellant was under attachment - petitioner had no knowledge of such attachment - The petitioner being bonafide purchaser for consideration after due diligence can not be made to suffer on account of the tax dues running in the name of the original owner.
Recovery of tax dues - property purchased by the appellant was under attachment - petitioner had no knowledge of such attachment - The petitioner being bonafide purchaser for consideration after due diligence can not be made to suffer on account of the tax dues running in the name of the original owner.
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