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...
Whether an operational creditor's Section 9 application satisfied the statutory monetary threshold required determination of the actual operational debt, including disputes on charging of double licence fee and amenities and the effect of termination of the leave and licence and amenities agreements after expiry of the lock-in period. The adjudicating authority erred by not examining these issues in sufficient depth and by failing to compute the amount due to ascertain if the threshold was crossed, rendering the order non-speaking on a material jurisdictional precondition. The impugned order was set aside and the matter was remanded for fresh adjudication by a speaking order. - NCLAT
Whether an operational creditor's Section 9 application satisfied the statutory monetary threshold required determination of the actual operational debt, including disputes on charging of double licence fee and amenities and the effect of termination of the leave and licence and amenities agreements after expiry of the lock-in period. The adjudicating authority erred by not examining these issues in sufficient depth and by failing to compute the amount due to ascertain if the threshold was crossed, rendering the order non-speaking on a material jurisdictional precondition. The impugned order was set aside and the matter was remanded for fresh adjudication by a speaking order. - NCLAT
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TaxTMI 
TaxTMI 
of 4881 
