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...
Transfer pricing - additions towards interest on inter-company outstanding receivables (arising on account of provision of IT-enabled services) - assessee has not charged any interest - Authorities below are not justified to make addition on inter-company receivables
Transfer pricing - additions towards interest on inter-company outstanding receivables (arising on account of provision of IT-enabled services) - assessee has not charged any interest - Authorities below are not justified to make addition on inter-company receivables
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