Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Delay in filing registration under Section 12A/ 12AA and 80G - Between the claims of the public revenue and of the taxpayers, the Tribunal must maintain a judicial balance. - Tribunal committed no error in condoning the delay - HC
Delay in filing registration under Section 12A/ 12AA and 80G - Between the claims of the public revenue and of the taxpayers, the Tribunal must maintain a judicial balance. - Tribunal committed no error in condoning the delay - HC
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