Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares - Condonation of delay in filing the application for rectification of error - one of the authorities of the Revenue considered the case of the petitioner and thereby granted relief in favour of the petitioner. - The delay in filing the application for rectification of error committed in the return of income is condoned. - HC
Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares - Condonation of delay in filing the application for rectification of error - one of the authorities of the Revenue considered the case of the petitioner and thereby granted relief in favour of the petitioner. - The delay in filing the application for rectification of error committed in the return of income is condoned. - HC
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