Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Capital gain computation - date of acquisition of the right over the property by the assessee - benefit of indexation on the cost - date of acquisition of the property was to be reckoned from the date of the allotment i.e in the F.Y. 1998-99. - AT
Capital gain computation - date of acquisition of the right over the property by the assessee - benefit of indexation on the cost - date of acquisition of the property was to be reckoned from the date of the allotment i.e in the F.Y. 1998-99. - AT
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