Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Unexplained income and undisclosed interest - The tribunal held that, additions for unexplained investments cannot stand if the items in question are accounted for in wealth tax returns or declared to the Settlement Commission, and belong to other family members not directly implicated in the incriminating evidence.
Unexplained income and undisclosed interest - The tribunal held that, additions for unexplained investments cannot stand if the items in question are accounted for in wealth tax returns or declared to the Settlement Commission, and belong to other family members not directly implicated in the incriminating evidence.
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