Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while forming a belief that income has escaped assessment, more particularly, when he is leveling allegations that it was escaped on account of non-disclosure of facts fully and truly. Reopening is invalid
Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while forming a belief that income has escaped assessment, more particularly, when he is leveling allegations that it was escaped on account of non-disclosure of facts fully and truly. Reopening is invalid
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