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...
Principles of Natural Justice - Suspension and denial of renewal of CHA licence - during the pendency of the enquiry ordered by the Commissioner of Customs, the Commissioner should not have denied the renewal, more so, when there are extra ordinary circumstances prevailing in the country on account of spread of pandemic Covid19 during which the appellant is supposed to pay the wages to its employees as per the instruction issued by the Government of India.
Principles of Natural Justice - Suspension and denial of renewal of CHA licence - during the pendency of the enquiry ordered by the Commissioner of Customs, the Commissioner should not have denied the renewal, more so, when there are extra ordinary circumstances prevailing in the country on account of spread of pandemic Covid19 during which the appellant is supposed to pay the wages to its employees as per the instruction issued by the Government of India.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4870 
