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...
Constitution of the GST Tribunal in UP - headquarter at Praygraj OR Lucknow - There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the other at Allahabad, none of which is permanent - Court directed to set up GST Benches as per proposal dated 21.02.2019 i.e Head Quarter at Lucknow with constitution of 20 Area Benches in 16 Cities
Constitution of the GST Tribunal in UP - headquarter at Praygraj OR Lucknow - There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the other at Allahabad, none of which is permanent - Court directed to set up GST Benches as per proposal dated 21.02.2019 i.e Head Quarter at Lucknow with constitution of 20 Area Benches in 16 Cities
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