Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1) and 153A - due to inadvertent technical error the claim was not properly appearing in the acknowledgment of return generated - assessee should not be penalized for genuine error - loss allowable
Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1) and 153A - due to inadvertent technical error the claim was not properly appearing in the acknowledgment of return generated - assessee should not be penalized for genuine error - loss allowable
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