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 ...
Tenure of eight NCLAT members is extended on their existing terms and conditions. Each extension operates for five years from the date of appointment or until the member reaches sixty-seven years of age, whichever occurs first. The extension applies to both Judicial Members and Technical Members, maintaining their appointments subject to the stated maximum age condition.
Tenure of eight NCLAT members is extended on their existing terms and conditions. Each extension operates for five years from the date of appointment or until the member reaches sixty-seven years of age, whichever occurs first. The extension applies to both Judicial Members and Technical Members, maintaining their appointments subject to the stated maximum age condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
