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...
Compounding of Offences - suppression of sales turnover - failure to take registration - Kerala VAT Act - Special Rebate - t the assessee had been carrying on job-works as also the fact that the assessee is dis-entitled from claiming special rebate we modify the further addition to be at 25% (1/4th ) of the actual addition made on account of the sales and purchases as adopted by the Assessing Officer.
Compounding of Offences - suppression of sales turnover - failure to take registration - Kerala VAT Act - Special Rebate - t the assessee had been carrying on job-works as also the fact that the assessee is dis-entitled from claiming special rebate we modify the further addition to be at 25% (1/4th ) of the actual addition made on account of the sales and purchases as adopted by the Assessing Officer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4870 
