Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Reopening of assessment - Reason to belief - Addition u/s 69 was made in assessment u/s 143(3) r.w.s 153A - if such income has already been assessed then the AO could not have formed the belief that income chargeable to tax has escaped assessment, The assumption of jurisdiction u/s 147 of the Act on the part of the AO therefore, lacks validity and hence, cannot be sustained.
Reopening of assessment - Reason to belief - Addition u/s 69 was made in assessment u/s 143(3) r.w.s 153A - if such income has already been assessed then the AO could not have formed the belief that income chargeable to tax has escaped assessment, The assumption of jurisdiction u/s 147 of the Act on the part of the AO therefore, lacks validity and hence, cannot be sustained.
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