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...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT
Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT
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