Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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AO lacked jurisdiction to complete a set-aside regular assessment by relying on seized material that was not before the appellate authority at the time of set-aside; only material available at the time of set-aside may be applied in completing directions. The appellate authority must issue an enhancement notice and obtain the assessee's response before directing fresh assessment on enhanced grounds. Seized material obtained subsequently can only be pursued through separate search-assessment proceedings and cannot be injected into set-aside proceedings; the AO's use of such material rendered the assessment invalid.
AO lacked jurisdiction to complete a set-aside regular assessment by relying on seized material that was not before the appellate authority at the time of set-aside; only material available at the time of set-aside may be applied in completing directions. The appellate authority must issue an enhancement notice and obtain the assessee's response before directing fresh assessment on enhanced grounds. Seized material obtained subsequently can only be pursued through separate search-assessment proceedings and cannot be injected into set-aside proceedings; the AO's use of such material rendered the assessment invalid.
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