Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
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...
Income from other sources - accrual of income - ITAT held that sum received by the assessee pursuant to a Development Agreement had not accrued as income - on facts, the AO could not have held that this is on account of a windfall gain to be brought to tax under the head 'income from other sources'. - HC
Income from other sources - accrual of income - ITAT held that sum received by the assessee pursuant to a Development Agreement had not accrued as income - on facts, the AO could not have held that this is on account of a windfall gain to be brought to tax under the head 'income from other sources'. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
