Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Attachment of self acquired property other than dealer - arrears of tax revenues under GVAT Act - the writ applicant is neither dealer nor the agent but he is father of the dealer - the property which has been attached is self acquired property of the writ applicant, the same could not have been attached
Attachment of self acquired property other than dealer - arrears of tax revenues under GVAT Act - the writ applicant is neither dealer nor the agent but he is father of the dealer - the property which has been attached is self acquired property of the writ applicant, the same could not have been attached
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