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...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the impugned order-in-appeal may be erroneous, but it cannot be said that the order was wholly without jurisdiction - WP dismissed - petitioners to avail the alternative and efficacious remedy before CESTAT / Tribunal - HC
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the impugned order-in-appeal may be erroneous, but it cannot be said that the order was wholly without jurisdiction - WP dismissed - petitioners to avail the alternative and efficacious remedy before CESTAT / Tribunal - HC
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