Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Extension of time for filing the appeal granted until 16-3-2026 with express protection that if filed by that date the appeal shall not be dismissed on limitation and shall be adjudicated on merits; pre-deposit requirement for the statutory appeal does not preclude this relief as the petition is disposed of on that basis. The court declined to interfere with the impugned High Court order and disposed of the Special Leave Petition subject to the time-extension and non-dismissal on limitation safeguard.
Extension of time for filing the appeal granted until 16-3-2026 with express protection that if filed by that date the appeal shall not be dismissed on limitation and shall be adjudicated on merits; pre-deposit requirement for the statutory appeal does not preclude this relief as the petition is disposed of on that basis. The court declined to interfere with the impugned High Court order and disposed of the Special Leave Petition subject to the time-extension and non-dismissal on limitation safeguard.
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TaxTMI 
TaxTMI 
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