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...
Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.
Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.
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TaxTMI 
TaxTMI 
of 4881 
