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...
Payment of non-compete fees - revenue expenditure or capital expenditure - agreement with the promoter of the Company to avoid immediate competition - same business continue - No new business was acquired - no enduring benefit - allowable revenue expenditure
Payment of non-compete fees - revenue expenditure or capital expenditure - agreement with the promoter of the Company to avoid immediate competition - same business continue - No new business was acquired - no enduring benefit - allowable revenue expenditure
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