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...
Levy of penalty u/s 27 (3) - TNVAT - once the Assessment Order is passed, without imposing penalty, subsequently the 1st Respondent cannot change his view and initiate the fresh penalty proceedings. - HC
Levy of penalty u/s 27 (3) - TNVAT - once the Assessment Order is passed, without imposing penalty, subsequently the 1st Respondent cannot change his view and initiate the fresh penalty proceedings. - HC
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