Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central Government further could not have, prior to the said Act coming into force i.e. 01.04.2016, altered the date by exercising the powers available to it u/ss 85 and 86 by advancing it to 01.07.2015 - a good prima facie case for grant of interim relief
Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central Government further could not have, prior to the said Act coming into force i.e. 01.04.2016, altered the date by exercising the powers available to it u/ss 85 and 86 by advancing it to 01.07.2015 - a good prima facie case for grant of interim relief
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
