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...
Non-compliance of pre-deposit - ex-parte order - the material filed by the petitioner was not taken into consideration - the impugned assessment order was an appealable one and petitioner would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal - order set aside and remanded with direction to deposit 12.5% of the assessed tax
Non-compliance of pre-deposit - ex-parte order - the material filed by the petitioner was not taken into consideration - the impugned assessment order was an appealable one and petitioner would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal - order set aside and remanded with direction to deposit 12.5% of the assessed tax
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4870 
