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...
Computation of Period of holding - Transferable Development Rights(TDR) - for the purpose of determination of period of holding, the holding of the TDR from the date of acquisition of property by the municipal authorities has to be considered, not from the date, when MOU was cancelled, then the period of holding of the asset is more than 36 months and hence, surplus is rightly assessable under the head lTCG
Computation of Period of holding - Transferable Development Rights(TDR) - for the purpose of determination of period of holding, the holding of the TDR from the date of acquisition of property by the municipal authorities has to be considered, not from the date, when MOU was cancelled, then the period of holding of the asset is more than 36 months and hence, surplus is rightly assessable under the head lTCG
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
