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...
Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate either Section 13(1)(c) or 13(2)(g)
Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate either Section 13(1)(c) or 13(2)(g)
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