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...
Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee discharged its initial onus to prove the identity of the investor companies, their creditworthiness and genuineness of the transaction - no additions.
Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee discharged its initial onus to prove the identity of the investor companies, their creditworthiness and genuineness of the transaction - no additions.
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