Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Addition of sundry creditors payable including expenses outstanding by AO u/s 41(1) on cessation of liability - notice u/sec 133(6) of the Act issued by the AO was returned unserved - the Ld.CIT(A) has considered the overall facts and relied on the judicial decisions and granted relief to the assessee rightly - AT
Addition of sundry creditors payable including expenses outstanding by AO u/s 41(1) on cessation of liability - notice u/sec 133(6) of the Act issued by the AO was returned unserved - the Ld.CIT(A) has considered the overall facts and relied on the judicial decisions and granted relief to the assessee rightly - AT
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