Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of assessment proceedings for the assessment year 2012–13, AO was informed about the receipt of compensation from NTCL for the AY 2010-11 - Reassessment proceedings sustained. - AT
Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of assessment proceedings for the assessment year 2012–13, AO was informed about the receipt of compensation from NTCL for the AY 2010-11 - Reassessment proceedings sustained. - AT
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