Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Penalty u/s 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the assessee to explain the manner in which undisclosed income was derived or it is the failure to substantiate the manner of earning of income or for not recording of such income in the books of account - penalty not leviable
Penalty u/s 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the assessee to explain the manner in which undisclosed income was derived or it is the failure to substantiate the manner of earning of income or for not recording of such income in the books of account - penalty not leviable
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