Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Treatment of cash seized during the search as advance tax - Explanation was brought by the Finance Act 2013 with effect from 1st June 2013. Thus the same cannot be applied to the facts of the case on hand. - AO directed to treat the seized cash as an advance tax with effect from the date of seizure of cash. - AT
Treatment of cash seized during the search as advance tax - Explanation was brought by the Finance Act 2013 with effect from 1st June 2013. Thus the same cannot be applied to the facts of the case on hand. - AO directed to treat the seized cash as an advance tax with effect from the date of seizure of cash. - AT
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