Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Reopening of assessment u/s 147 - repeat (2nd) Notice under Section 148 - two alleged lacunae or irregularities could not be held to be a sufficient reason for issuing a repeat Notice u/s 148
Reopening of assessment u/s 147 - repeat (2nd) Notice under Section 148 - two alleged lacunae or irregularities could not be held to be a sufficient reason for issuing a repeat Notice u/s 148
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