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    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
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      Insolvency and Bankruptcy

      Service of demand notice u/s 8 of the Code - service at...

      Objections to Section 8 Insolvency Notice Raised Late Are Invalid; Notice Service at Corporate Office Is Valid.

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      Insolvency and BankruptcyJune 3, 2019Case LawsTri
      Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office

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      ActsIncome Tax