Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of filing appeal, the writ petition filed by the petitioner challenging the impugned order is not maintainable. - HC
Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of filing appeal, the writ petition filed by the petitioner challenging the impugned order is not maintainable. - HC
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