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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...
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
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