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...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
Page of 4918
Press 'Enter' after typing page number.
101 to 120 of 98359 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Where the Assessing Officer recorded inconsistencies between the return, balance sheet and construction agreement and expressly considered then rejected the assessee's books of account, referral to the District Valuation Officer for valuation was held permissible; the court applied the principle that a DVO report may be relied on only after rejection of books and found that factual record satisfied that rule. The HC endorsed the Tribunal and CIT(A) directions, approved adoption of State PWD rates for valuation, treated the omitted investment as escaped income and dismissed the tax appeal.
Where the Assessing Officer recorded inconsistencies between the return, balance sheet and construction agreement and expressly considered then rejected the assessee's books of account, referral to the District Valuation Officer for valuation was held permissible; the court applied the principle that a DVO report may be relied on only after rejection of books and found that factual record satisfied that rule. The HC endorsed the Tribunal and CIT(A) directions, approved adoption of State PWD rates for valuation, treated the omitted investment as escaped income and dismissed the tax appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
