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...
Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High Court then within the jurisdiction of Kerala High Court, the issue in dispute cannot be said to be a debatable issue - AO is justified in making addition u/s. 40(a)(ia) vide proceedings u/s. 154
Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High Court then within the jurisdiction of Kerala High Court, the issue in dispute cannot be said to be a debatable issue - AO is justified in making addition u/s. 40(a)(ia) vide proceedings u/s. 154
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