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...
Addition with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the extra amount is reflected in form 26AS, the assessee cannot be asked to explain the difference. - AT
Addition with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the extra amount is reflected in form 26AS, the assessee cannot be asked to explain the difference. - AT
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