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...
Addition under the head ‘income from house property - property not forming part of block of assets - property was purchased for the purpose of resale and lying vacant under head ‘inventory’ and meanwhile used for purpose of business then The FMV of the property used by appellant for business purpose admittedly cannot be determined u/s 23(1) - not taxable
Addition under the head ‘income from house property - property not forming part of block of assets - property was purchased for the purpose of resale and lying vacant under head ‘inventory’ and meanwhile used for purpose of business then The FMV of the property used by appellant for business purpose admittedly cannot be determined u/s 23(1) - not taxable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
