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...
Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and not 'support service' as being claimed by the applicant and the said service does not qualify to be an export of service.
Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and not 'support service' as being claimed by the applicant and the said service does not qualify to be an export of service.
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