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...
Default in payment of Tax by the Company - Charge levied on personal properties of Directors (for default of company) - the attachment of the properties is beyond the reach of the taxation authorities in light of being the personal properties of the Director and the fact that they have been sold by a registered sale deed prior to the exercise of undertaking any proceedings of attachment or creation of a charge, the only option open, if the authorities were of the opinion that the sale was with a view to defraud the government, is to file a civil suit - HC
Default in payment of Tax by the Company - Charge levied on personal properties of Directors (for default of company) - the attachment of the properties is beyond the reach of the taxation authorities in light of being the personal properties of the Director and the fact that they have been sold by a registered sale deed prior to the exercise of undertaking any proceedings of attachment or creation of a charge, the only option open, if the authorities were of the opinion that the sale was with a view to defraud the government, is to file a civil suit - HC
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