Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Recovery proceedings - Sale of the attached property - the phrase “order giving rise to a demand” in Rule 68B to the Second Schedule of the Act should be read as the assessment order u/s 143(3) and not merely an acknowledgment or an intimation u/s 143(1) - hence order of attachment is within period of limitation
Recovery proceedings - Sale of the attached property - the phrase “order giving rise to a demand” in Rule 68B to the Second Schedule of the Act should be read as the assessment order u/s 143(3) and not merely an acknowledgment or an intimation u/s 143(1) - hence order of attachment is within period of limitation
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