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...
Cancellation of the petitioner’s registration - Allegation that registration obtained by means of fraud, willful misstatement or suppression of facts - time and again the department is not required to be told by the Court as to what would be the position in law as also the correct approach in law, the officers needs to follow - there are no manner of doubt that the impugned order would be required to be set aside. - HC
Cancellation of the petitioner’s registration - Allegation that registration obtained by means of fraud, willful misstatement or suppression of facts - time and again the department is not required to be told by the Court as to what would be the position in law as also the correct approach in law, the officers needs to follow - there are no manner of doubt that the impugned order would be required to be set aside. - HC
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