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...
Maintainability of appeal of the Revenue in terms of Section 129D of CA - the proper officer who has been entrusted with the job for filing the appeal should only sign the appeal records including the verification memo contained in the appeal memorandum
Maintainability of appeal of the Revenue in terms of Section 129D of CA - the proper officer who has been entrusted with the job for filing the appeal should only sign the appeal records including the verification memo contained in the appeal memorandum
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